Accounts Receivable, Net

9 Months Ended

Sep. 30, 2020

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


	September 30, 2020		December 31, 2019
Accounts receivable	$	85,624	$	80,032
Allowance for credit losses	(2,400)		(2,584)
Allowance for product returns	(1,341)		(1,075)
Accounts receivable, net	$	81,883	$	76,373

For the three and nine months ended September 30, 2020, we recorded a reduction to the provision for credit losses of $1.2 million and $0.2 million on our accounts receivable. For the three and nine months ended September 30, 2019, we recorded a provision for credit losses $0.2 million and $0.7 million, respectively.

For the three and nine months ended September 30, 2020, we recorded a reserve for product returns of $0.5 million and $1.5 million, respectively. For the three and nine months ended September 30, 2019, we recorded a reduction to the reserve for product returns in our hardware and other revenue of $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 September 30, 2020				Nine Months Ended September 30, 2020
	Alarm.com and Certain Subsidiaries		All Other Subsidiaries		Alarm.com and Certain Subsidiaries		All Other Subsidiaries
Beginning of period balance	$	(3,550)	$	(238)	$	(2,500)	$	(84)
Impact of adopting Topic 326	—		—		(212)		(155)
Recovery of expected credit losses	1,146		56		195		42
Write-offs	170		16		283		31
End of period balance	$	(2,234)	$	(166)	$	(2,234)	$	(166)