ACCOUNTS RECEIVABLE

6 Months Ended

Jun. 30, 2017

Receivables [Abstract]

ACCOUNTS RECEIVABLE

NOTE 5— ACCOUNTS RECEIVABLE

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

	June 30, 2017			December 31, 2016
Accounts receivable	$	13,847		$	16,610
Investment banking fees, commissions and other receivables		4,882			576
Unbilled receivables		1,189			2,058
Total accounts receivable		19,918			19,244
Allowance for doubtful accounts		(599	)		(255	)
Accounts receivable, net	$	19,319		$	18,989

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

	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017			2016
Balance, beginning of period	$	556		$	69		$	255		$	89
Add:  Additions to reserve		379			55			704			60
Less:  Write-offs		(144	)		(34	)		(168	)		(34	)
Less:  Recoveries		(192	)		(4	)		(192	)		(29	)
Balance, end of period	$	599		$	86		$	599		$	86

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.