Accounts Receivable

9 Months Ended

Sep. 30, 2022

Receivables [Abstract]

Accounts Receivable

3. Accounts Receivable

Trade Accounts Receivable – Estimate of Credit Losses

We adopted ASU 2016-13 on January 1, 2020 using the cumulative-effect adjustment transition method. Refer to Note 2, “Revenue from Contracts with Customers” for information regarding the adoption of ASU 2016-13. No adjustments were made to the pools or historical loss rate data for trade accounts receivable during the nine months ended September 30, 2022.

Changes in the estimate of credit losses for trade accounts receivable are presented in the table below.

	Nine Months Ended September 30,
(In thousands)	2022			2021
Beginning balance	$	13,360		$	20,228
Current period provision		1,979			1,432
Write-offs		(2,471	)		(2,291	)
Ending balance	$	12,868		$	19,369