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Accounts Receivable (Tables)
 3 Months Ended
Mar. 31, 2020
Receivables [Abstract]  
Changes in Reserves for Credit Losses Related to Accounts Receivable
The following table presents changes in the accounts receivable allowances by portfolio segment:
 
Three Months Ended March 31, 2020
 
Three Months Ended March 31, 2019
  (In thousands)
Fleet Solutions
 
Travel and Corporate Solutions
 
Health and Employee Benefit Solutions
 
Total
 
Total
Balance, prior to Topic 326 adoption
$
40,620

 
$
3,578

 
$
8,076

 
$
52,274

 
$
46,948

Impact of Topic 326 adoption1
9,390

 
2,187

 
—

 
11,577

 
—

Balance, beginning of period
$
50,010

 
$
5,765

 
$
8,076

 
$
63,851

 
$
46,948

Provision for credit losses1
20,607

 
13,264

 
116

 
33,987

 
17,791

Charges to other accounts2
5,520

 
—

 
—

 
5,520

 
4,533

Charge-offs
(24,635
)
 
(2,359
)
 
—

 
(26,994
)
 
(24,800
)
Recoveries of amounts previously charged-off
1,810

 
27

 
—

 
1,837

 
2,215

Currency translation
(135
)
 
(96
)
 
(2,544
)
 
(2,775
)
 
55

Balance, end of period
$
53,177

 
$
16,601

 
$
5,648

 
$
75,426

 
$
46,742


1 The provision is comprised of estimated credit losses based on the Company’s loss-rate experience and effective January 1, 2020, also includes adjustments required for forecasted credit loss information. The provision for credit losses for the three months ended March 31, 2020, includes additional estimates of expected credit losses over the contractual life of our receivables as the markets in which the Company operates are experiencing a decline, primarily due to the impact of COVID-19. The provision for credit losses reported within this table also includes the provision for fraud losses. See Note 1, Basis of Presentation, for further details of the adoption of Topic 326 on a modified retrospective basis.
2 The Company earns revenue by assessing monthly finance fees on accounts with overdue balances. These fees are recognized as revenue at the time the fees are assessed. The finance fee is calculated using the greater of a minimum charge or a stated late fee rate multiplied by the outstanding balance that is subject to a late fee charge. On occasion, these fees are waived to maintain relationship goodwill. Charges to other accounts represents the offset against the late fee revenue recognized when the Company establishes a reserve for such waived amounts.
Past Due Financing Receivables The following table presents the outstanding balance of trade accounts receivable that are less than 30 and 60 days past due, in each case, as a percentage of total trade accounts receivable:
Delinquency Status
March 31, 2020
 
December 31, 2019
29 days or less past due
96
%
 
96
%
59 days or less past due
97
%
 
97
%