Accounts Receivable (Tables)

3 Months Ended

Mar. 31, 2020

Receivables [Abstract]

Schedule of Accounts Receivable and Allowance for Doubtful Accounts

The following table is a rollforward of the allowance for credit losses (in thousands) for the three months ended March 31, 2020 disaggregated by portfolio segments:

	Oil & Gas Proppants		Industrial & Specialty Products			Total
Beginning balance, December 31, 2019	$	7,640	$	1,344		$	8,984
Provision for credit losses	840		62			902
Write-offs	—		(287		)	(287		)
Ending balance, March 31, 2020	$	8,480	$	1,119		$	9,599

At March 31, 2020 and December 31, 2019, accounts receivable (in thousands) consisted of the following:

	March 31,   2020			December 31,    2019
Trade receivables	$	193,372		$	178,182
Less: Allowance for credit losses	(9,599		)	(8,984		)
Net trade receivables	183,773			169,198
Other receivables(1)	49,082			13,040
Total accounts receivable	$	232,855		$	182,238

(1 ) At March 31, 2020, other receivables included $16.1 million of refundable alternative minimum tax credits and $28 million of refunds attributable to the CARES Act provision for net operating loss ("NOL") carrybacks from 2014-2019. At December 31, 2019, other receivables included $8.1 million of refundable alternative minimum tax credits.