SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2021

Schedule of 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:




	2021		2020
Allowance for Doubtful Accounts	(amounts in thousands)
Balance at January 1	$	3,416	$	2,406
Bad Debt Expense	504		539
Write-Offs, net of Recoveries	(699)		(349)
Balance at March 31	3,221		2,596
Bad Debt Expense	466		898
Write-Offs, net of Recoveries	(358)		(532)
Balance at June 30	3,329		2,962
Bad Debt Expense	1,441		946
Write-Offs, net of Recoveries	(138)		(800)
Balance at September 30	$	4,632	$	3,108

Schedule of Restructuring and Related Costs

Reconciliation of the employee termination costs and lease-related exit costs beginning and ending liability balance is presented below:



	Employee Termination Costs		Lease-Related Exit Costs
	(amounts in thousands)
Balance at January 1, 2021	$	499	$	2,687
Charged to restructuring costs (a)	824		46
Payments	(344)		(207)
Balance at March 31, 2021	979		2,526
Charged to restructuring costs (a)	2		458
Payments	(387)		(204)
Balance at June 30, 2021	594		2,780
Charged to restructuring costs (a)	(10)		47
Payments	(278)		(194)
Balance at September 30, 2021	$	306	$	2,633

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(a) Aside from what is presented in the table above, restructuring costs in the condensed consolidated statements of operations for the nine months ended September 30, 2021 include $1.0 million of ongoing lease costs related to the Company's strategic reduction in its real estate footprint, which are included as operating lease liabilities - current and non-current in our condensed consolidated balance sheets. Other costs were immaterial for the nine months ended September 30, 2021.