Accounts Receivable, Net

12 Months Ended

Dec. 31, 2021

Accounts receivable, net, primarily represent customer receivables, recorded at invoiced amount, net of a sales allowance and an allowance for doubtful accounts. An allowance for doubtful accounts is determined based on various factors, including specific identification of balances at risk for not being collected, historical experience, existing economic conditions and supportable forecasted changes.

The Company evaluates its general portion of the allowance for doubtful accounts based on historical loss information and applies reserve percentages based on aging schedule. Days past due is calculated from contractual due date of the trade receivable contract. The composition of the trade receivables is consistent with that used in developing the historical credit-loss percentages and evaluated to reflect current conditions and supportable forecasted changes. The trade receivables are generally due in 30 to 90 days.

In addition to the general portion of the allowance for doubtful accounts, certain doubtful accounts are evaluated for a specific reserve. These accounts generally include significantly past due or other factors known where a substantial portion or all of the balance is uncollectible. Receivables are written-off when all reasonable collection efforts have been exhausted and it is probable the balance will not be collected.

Accounts receivable, net consisted of the following (in thousands):


	December 31,
	2021		2020
Accounts receivable	$	190,844	$	135,417
Less: Allowance for doubtful accounts	(3,156)		(3,580)
Accounts receivable, net	$	187,688	$	131,837

Accounts receivable includes a $0.8 million tenant improvement receivable from a lessor as of both December 31, 2021 and 2020. In addition, accounts receivable as of December 31, 2021 includes an income tax receivable of $0.3 million. The remaining balance is customer receivables. Bad debt expense was $0.9 million, $2.4 million and $1.1 million for the years ended December 31, 2021, 2020 and 2019, respectively.

Activity in our allowance for doubtful accounts was as follows (in thousands):


	December 31,
	2021		2020
Allowance for doubtful accounts - beginning	$	3,580	$	2,354
Charged to costs	895		2,396
Write offs	(1,319)		(1,170)
Allowance for doubtful accounts - ending	$	3,156	$	3,580