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Accounts Receivable Accounts Receivable (Tables)
 12 Months Ended
Dec. 31, 2018
Receivables [Abstract]  
Schedule of accounts receivable
Accounts receivable consist of the following at December 31, 2018 and 2017:
(in thousands)
 
2018
 
2017
Trade receivables
 
$
305,363

 
$
333,954

Allowance for doubtful accounts
 
(4,904
)
 
(4,771
)
Sales returns allowance (a)
 
—

 
(4,127
)
Other allowances
 
(2,019
)
 
(2,164
)
 
 
$
298,440

 
$
322,892


(a) Effective January 1, 2018, as part of the Company’s adoption of Topic 606, the Company has recorded a liability for estimated returns of inventory as a refund liability within accrued expenses and other liabilities. These balances were previously presented as an allowance within accounts receivable. See Note 11 for further details.
Changes in allowance for doubtful accounts
The following table shows the changes in the allowance for doubtful accounts:
(in thousands)
 
2018
 
2017
 
2016
Balance at January 1
 
$
4,771

 
$
4,162

 
$
2,357

Write-offs
 
(4,676
)
 
(3,665
)
 
(2,186
)
Recoveries
 
1,460

 
960

 
2,587

Increase in allowance
 
4,906

 
3,314

 
1,404

Other (a)
 
(1,557
)
 
—

 
—

Balance at December 31
 
$
4,904

 
$
4,771

 
$
4,162


(a) During the year ended December 31, 2018, the Company entered into a promissory note with one of its customers resulting in a note receivable of $2.6 million and corresponding allowance of $1.3 million, included in other long-term assets. These amounts were previously included in trade receivables and allowance for doubtful accounts, respectively, within accounts receivable. Additionally, the allowance for doubtful accounts balance declined by $0.3 million during the year ended December 31, 2018 in connection with the sale of accounts receivable in the Coleman Floor disposition. See Note 3 for further details.