ACCOUNTS RECEIVABLE, NET OF ALLOWANCE

6 Months Ended

Jun. 30, 2019

Receivables [Abstract]

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE

3. ACCOUNTS RECEIVABLE, NET OF ALLOWANCE

Long-term accounts receivable, net, consisted of the following at the dates indicated (in thousands):

	June 30, 2019			December 31, 2018
Customer receivables	$	166,970		$	167,017
Unearned finance income		(17,343	)		(17,000	)
Allowance for bad debt		(6,302	)		(4,941	)
Accounts receivable, net of allowance		143,325			145,076
Less: Current portion, net of allowance		59,550			57,928
Long-term portion, net of allowance	$	83,775		$	87,148

Activity in the allowance for bad debt was as follows (in thousands):

	June 30, 2019			December 31, 2018
Balance, beginning of period	$	4,941		$	19,795
Cumulative effect of accounting changes		—			(12,876	)
Provision for bad debt		4,219			7,358
Charge-offs, net		(2,858	)		(9,336	)
Balance, end of period	$	6,302		$	4,941

Management evaluates customer receivables for impairment based upon its historical experience, including the age of the receivables and the customers’ payment histories.