Allowance For Doubtful Accounts

12 Months Ended

Mar. 31, 2023

The Company's allowance for doubtful accounts was established with information available as of March 31, 2023, including reasonable and supportable estimates of future risk. The following table illustrates the activity in the Company's allowance for doubtful accounts:


	Allowance for doubtful accounts - within accounts receivable, net		Allowance for doubtful accounts - within prepaid expenses and other current assets (1)
Balance as of December 31, 2020	$	20,350	$	7,029
Increases (decreases) to costs and expenses	(3,821)		—
Write-offs, net of recoveries	(9,401)		—
Balance as of December 31, 2021	$	7,128	$	7,029
Increases (decreases) to costs and expenses	(36)		—
Write-offs, net of recoveries	21		—
Balance as of March 31, 2022	$	7,113	$	7,029
Increases (decreases) to costs and expenses	5,193		—
Write-offs, net of recoveries	(1,493)		(6,802)
Balance as of March 31, 2023	$	10,813	$	227

(1) Includes an allowance pertaining to a royalty receivable.