Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

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
Bad Debt Expense	2,372		652
Write-Offs, net of Recoveries	(917)		(344)
Balance at December 31	$	6,087	$	3,416

Schedule of Restructuring Costs

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


	Year Ended December 31,
	2021				2020				2019
	(amounts in thousands)
	Employee Termination Costs		Lease-Related Exit Costs		Employee Termination Costs		Lease-Related Exit Costs		Employee Termination Costs		Lease-Related Exit Costs
Balance at beginning of period	$	499	$	2,687	$	386	$	1,223	$	556	$	127
Charged to restructuring costs(a)	814		544		2,525		2,190		1,870		1,311
Payments	(1,153)		(808)		(2,412)		(726)		(2,040)		(215)
Balance at end of period	$	160	$	2,423	$	499	$	2,687	$	386	$	1,223

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(a) Aside from what is presented in the table above, restructuring costs in the consolidated statements of operations for the years ended December 31, 2021 and 2020 include $1.3 million and $1.1 million, respectively, of ongoing lease costs related to the Company's strategic reduction in its real estate footprint, and an immaterial amount in 2019, which are included as operating lease liabilities - current and non-current in our consolidated balance sheets. Other costs were immaterial for the years ended December 31, 2021, 2020, and 2019.