Accounts Receivable

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

ACCOUNTS RECEIVABLE

NOTE 6 — ACCOUNTS RECEIVABLE

The components of accounts receivable, net, include the following:

	December 31,			December 31,
	2019			2018
Accounts receivable	$	36,385		$	12,594
Investment banking fees, commissions and other receivables		8,043			26,581
Unbilled receivables		3,710			3,644
Total accounts receivable		48,138			42,819
Allowance for doubtful accounts		(1,514	)		(696	)
Accounts receivable, net	$	46,624		$	42,123

Additions and changes to the allowance for doubtful accounts consist of the following:

	Year Ended December 31,
	2019			2018			2017
Balance, beginning of period	$	696		$	800		$	255
Add:  Additions to reserve		2,126			1,308			1,066
Less:  Write-offs		(1,151	)		(1,066	)		(311	)
Less: Recovery		(157	)		(346	)		(210	)
Balance, end of period	$	1,514		$	696		$	800

Unbilled receivables represent the amount of contractual reimbursable costs and fees for services performed in connection with fee and service based auction and liquidation contracts.