BASIS OF PRESENTATION (Tables)

3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Accounts Receivable, Allowance for Credit Loss

The allowance for credit losses related to accounts receivable as of March 31, 2020 and changes for the three months then ended are as follows:

(in thousands)	Balance at December 31, 2019		Charged to costs and expenses		Deduction		Balance at March 31, 2020
Vendor allowance(1)	$	14,033	$	5,439	$	(6,707)	$	12,765
Trade accounts receivable allowance (2)	8,615		9,224		(3,214)		14,625

(1) Changes to vendor allowance reserves are recorded as cost of sales on the Consolidated Statement of Operations.

(2) Changes to trade accounts receivable allowance are recorded as selling, general and administrative on the Consolidated Statement of Operations