The Company’s products may be sold under subscription contracts with control passing to the customer at the end of the lease term, which is generally 36 months. These arrangements are considered to be sales-type leases, where the present value of all cash flows to be received within the arrangement is recognized upon shipment to the customer as lease revenue.

A financing receivable is a contractual right to receive money, on demand or on fixed or determinable dates, that is recognized as an asset on the Company's consolidated balance sheets. The Company's financing receivables, consisting of sales-type leases, totaled $51,845 and $72,602 as of September 30, 2020 and December 31, 2019, respectively, and are included in accounts receivable and long-term receivables on the consolidated balance sheets. The Company evaluates the credit quality of an obligor at lease inception and monitors credit quality over the term of the underlying transactions.

The Company performed an assessment of the allowance for doubtful accounts as of September 30, 2020 and December 31, 2019. Based upon such assessment, the Company recorded an allowance for doubtful accounts totaling $15,141 and $10,494 as of September 30, 2020 and December 31, 2019, respectively.


	September 30, 2020			December 31, 2019
Gross accounts receivable	$	94,877		$	105,127
Unearned income		(3,970	)		(5,623	)
Allowance for doubtful accounts		(15,141	)		(10,494	)
	$	75,766		$	89,010
Reported as:
Current trade receivables	$	57,920		$	58,977
Current unearned interest income		(2,675	)		(3,942	)
Long-term trade receivables		21,816			35,656
Long-term unearned interest income		(1,295	)		(1,681	)
	$	75,766		$	89,010

Current subscription contracts are reported as part of accounts receivable. The following are the contractual commitments, net of allowance for doubtful accounts, to be received by the Company over the next 5 years:

			September 30,
	Total		2021		2022		2023		2024		2025
Current financing receivables, net of allowance of $5,720	$	30,029	$	30,029	$	—	$	—	$	—	$	—
Long-term financing receivables, net of allowance of $4,108		21,816		—		17,084		4,666		66		—
	$	51,845	$	30,029	$	17,084	$	4,666	$	66	$	—

Accounts receivable do not bear interest and are typically not collateralized. The Company performs ongoing credit evaluations of its customers’ financial condition and maintains an allowance for doubtful accounts. Uncollectible accounts are charged to expense when deemed uncollectible, and accounts receivable are presented net of an allowance for doubtful accounts. Accounts receivable are deemed past due in accordance with the contractual terms of the agreement. Actual losses may differ from our estimates and could be material to our consolidated financial position, results of operations and cash flows. The allowance for doubtful accounts was $15,141 and $10,494 as of September 30, 2020 and December 31, 2019, respectively.

Balance as of January 1, 2019	$	4,408
Write-offs		(3,905	)
Provision		9,991
Balance as of December 31, 2019		10,494
Write-offs		(1,152	)
Provision		1,547
Balance as of March 31, 2020		10,889
Write-offs		(481	)
Provision		3,869
Balance as of June 30, 2020		14,277
Write-offs		(2,170	)
Provision		3,034
Balance as of September 30, 2020	$	15,141