Accounts Receivable and Allowance for Doubtful Accounts

3 Months Ended

Mar. 31, 2018

Receivables [Abstract]

Accounts Receivable and Allowance for Doubtful Accounts

Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable is comprised of unpaid balances pertaining to modular services and end-to-end RCM customers and net receivable balances for end-to-end RCM customers after considering cost reimbursements owed to such customers, including related accrued balances.

The Company maintains an estimated allowance for doubtful accounts to reduce its accounts receivable to the amount that it believes will be collected. This allowance is based on the Company’s historical experience, its assessment of each customer’s ability to pay, the length of time a balance has been outstanding, input from key Company resources assigned to each customer, and the status of any ongoing operations with each applicable customer.

Movements in the allowance for doubtful accounts are as follows (in thousands):

	Three Months Ended March 31,
	2018			2017
Beginning balance	$	363		$	66
Provision (recoveries)	(31		)	41
Write-offs	(3		)	—
Ending balance	$	329		$	107