Accounts Receivable

9 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Accounts Receivable

Accounts Receivable

Accounts receivable consist of the following at September 30, 2020 and December 31, 2019:

(in thousands)	September 30, 2020		December 31, 2019
Trade receivables	$	403,406	$	334,059
Allowance for doubtful accounts	(6,635)		(5,674)
Other allowances	(3,036)		(2,644)
	$	393,735	$	325,741

The allowance for doubtful accounts is based on an assessment of individual past due accounts, historical write-off experience, accounts receivable aging, customer disputes and the current and forecasted business environment. Account balances are charged off when the potential for recovery is considered remote. The following table shows the changes in the allowance for doubtful accounts for the nine months ended September 30, 2020:

(in thousands)	2020
Balance at January 1	$	5,674
Write-offs	(2,185)
Recoveries	1,247
Increase in allowance	1,899
Balance at September 30	$	6,635