CONTRACT BALANCES

3 Months Ended

Mar. 31, 2020

Revenue from Contract with Customer [Abstract]

CONTRACT BALANCES

The allowance for doubtful accounts as of March 31, 2020 and 2019 and changes in the allowance for doubtful accounts during the three months ended March 31, 2020 and 2019 were as follows (in thousands):


	Three Months Ended March 31,
	2020		2019
Balance, beginning of period	$	7,686	$	8,685
Add: provision for doubtful accounts	15,933		4,264
Less: write-offs, net of recoveries	(9,031)		(5,501)
Balance, end of period	$	14,588	$	7,448

The net increase in the allowance for doubtful accounts in the three months ended March 31, 2020 primarily related to an anticipated increase in customer delinquencies due to the COVID-19 pandemic. In calculating the allowance for doubtful accounts as of March 31, 2020, the Company considered expectations of probable credit losses associated with the COVID-19 pandemic based on observed trends to date in cancellations, observed changes to date in the credit risk of specific customers, the impact of anticipated closures and bankruptcies using forecasted economic indicators in addition to historical experience and loss patterns during periods of macroeconomic uncertainty.

Contract liabilities consist of deferred revenue, which is recorded on the condensed consolidated balance sheets when the Company has received consideration, or has the right to receive consideration, in advance of transferring the performance obligations under the contract to the customer.

As of March 31, 2020, deferred revenue was $3.6 million, the majority of which is expected to be recognized as revenue in the subsequent three-month period ending June 30, 2020. Changes in deferred revenue during the three months ended March 31, 2020 were as follows (in thousands):


	Three Months Ended March 31, 2020
Balance, beginning of period	$	4,315
Less: recognition of deferred revenue from beginning balance	(2,974)
Add: net increase in current period contract liabilities	2,296
Balance, end of period	$	3,637

No other contract assets or liabilities are recorded on the Company's condensed consolidated balance sheets as of March 31, 2020 and December 31, 2019.