Accounts Receivable, Net

6 Months Ended

Jun. 30, 2020

The components of accounts receivable, net are as follows (in thousands):


	June 30, 2020		December 31, 2019
Accounts receivable	$	81,632	$	80,032
Allowance for credit losses	(3,788)		(2,584)
Allowance for product returns	(1,253)		(1,075)
Accounts receivable, net	$	76,591	$	76,373

For the three months ended June 30, 2020, we recorded a reduction to the provision for credit losses of $0.9 million. For the six months ended June 30, 2020, we recorded a provision for credit losses of $1.0 million on our accounts receivable. For the three and six months ended June 30, 2019, we recorded a provision for credit losses $0.2 million and $0.5 million respectively.

For the three and six months ended June 30, 2020, we recorded a reserve for product returns of $0.7 million and $1.0 million, respectively. For the three months ended June 30, 2019, we recorded a reserve for product returns in our hardware and other revenue of $0.1 million and for the six months ended June 30, 2019, we recorded a reduction to the reserve for product returns in our hardware and other revenue of less than $0.1 million. Historically, we have not experienced write-offs for uncollectible accounts or sales returns that have differed significantly from our estimates.

Allowance for Credit Losses - Accounts Receivable

The changes in our allowance for credit losses for accounts receivable are as follows (in thousands):


	Three Months Ended June 30, 2020						Six Months Ended June 30, 2020
	Alarm.com and Certain Subsidiaries		All Other Subsidiaries		Alarm.com and Certain Subsidiaries		All Other Subsidiaries
Beginning of period balance	$	(4,555)	$	(234)	$	(2,500)	$	(84)
Impact of adopting Topic 326	—		—		(212)		(155)
Provision for / (recovery of) expected credit losses	935		(15)		(951)		(14)
Write-offs	70		11		113		15
End of period balance	$	(3,550)	$	(238)	$	(3,550)	$	(238)