SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2022

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:




	2022		2021
	(amounts in thousands)
Balance at January 1	$	6,087	$	3,416
Bad Debt Expense	2,369		504
Write-Offs, net of Recoveries	(365)		(699)
Balance at March 31	$	8,091	$	3,221

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, 2022	$	160	$	2,423
Charged to restructuring costs (a)	—		389
Payments and adjustments	(160)		(192)
Balance at March 31, 2022	$	—	$	2,620

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(a) Restructuring costs in the condensed consolidated statements of operations for the three months ended March 31, 2022 include an immaterial amount 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 three months ended March 31, 2022.