CUSTOMER CONTRACTS

3 Months Ended

Mar. 31, 2020

Revenue from Contract with Customer [Abstract]

The Company's revenues from customer contracts are generated from temporary staffing services and other services. Revenue is disaggregated by segment in the following table. Sales and usage-based taxes are excluded from revenue.


	Three Months ended March 31, 2020
	Nurse And Allied Staffing		Physician Staffing		Search		Total Segments
	(amounts in thousands)
Temporary Staffing Services	$	184,949	$	17,160	$	—	$	202,109
Other Services	3,284		1,021		3,650		7,955
Total	$	188,233	$	18,181	$	3,650	$	210,064

	Three Months ended March 31, 2019
	Nurse And Allied Staffing		Physician Staffing		Search		Total Segments
	(amounts in thousands)
Temporary Staffing Services	$	172,662	$	15,154	$	—	$	187,816
Other Services	2,975		1,005		3,375		7,355
Total	$	175,637	$	16,159	$	3,375	$	195,171

Accounts Receivable, net

The timing of revenue recognition, billings, and collections results in billed and unbilled accounts receivable from our customers which are classified as accounts receivable on the condensed consolidated balance sheets and are presented net of allowances for doubtful accounts and sales allowances. Estimated revenue for the Company's employees', subcontracted employees', and independent contractors’ time worked but not yet billed at March 31, 2020 and December 31, 2019 totaled $44.7 million and $46.1 million, respectively.

The allowance for doubtful accounts is established for losses expected to be incurred on accounts receivable balances. Accounts receivable are written off against the allowance for doubtful accounts when the Company determines amounts are no longer collectible. Judgment is required in the estimation of the allowance and the Company evaluates the collectability of its accounts receivable and contract assets based on a combination of factors. The Company bases its allowance for doubtful account estimates on its historical write-off experience, current conditions, an analysis of the aging of outstanding receivable and customer payment patterns, and specific reserves for customers in adverse condition adjusted for current expectations for the customers or industry. Based on the information currently available, the Company also considered current expectations of future economic conditions, including the impact of COVID-19, when estimating its allowance for doubtful accounts.

The opening balance of the allowance for doubtful accounts is reconciled to the closing balance for expected credit losses as follows:


Allowance for Doubtful Accounts	(amounts in thousands)
Balance at January 1, 2020	$	2,406
Bad Debt Expense	539
Write-Offs, net of Recoveries	(349)
Balance at March 31, 2020	$	2,596

In addition to the allowance for doubtful accounts, the Company maintains a sales allowance for billing-related adjustments which may arise in the ordinary course and adjustments to the reserve are recorded as contra-revenue. The balance of this allowance as of March 31, 2020 and December 31, 2019 was $0.7 million and $0.8 million, respectively.