Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2021

Credit Loss [Abstract]

Accounts Receivable, Allowance for Credit Loss

The following table sets forth the Company's allowance for credit losses:

(in thousands)	2021		2020
Balance as of January 1	$	33,368	$	26,828
Thryv Australia Acquisition, balance as of March 1, 2021	2,733		—
Additions (1)	3,211		27,709
Deductions (2)	(19,833)		(19,598)
Balance as of September 30 (3)	$	19,479	$	34,939

(1)    For the nine months ended September 30, 2021 and 2020, represents provision for bad debt expense of $3.2 million and $27.7 million, respectively, which is included in General and administrative expense. For the three months ended September 30, 2021 and 2020, the Company recorded a provision for bad debt expense of $2.9 million and $5.3 million, respectively

(2)    For the nine months ended September 30, 2021 and 2020, represents amounts written off as uncollectible, net of recoveries.

(3)    As of September 30, 2021, $19.4 million of the allowance is attributable to Accounts receivable and $0.1 million is attributable to Contract assets. As of September 30, 2020, $34.5 million of the allowance is attributable to Accounts receivable and $0.4 million is attributable to Contract assets.