Allowance for Credit Losses

3 Months Ended

Mar. 31, 2021

Allowance For Credit Loss [Abstract]

Allowance for Credit Losses

5. Allowance for Credit Losses

Accounts receivable

The Company maintains an allowance for credit losses at an amount sufficient to absorb losses inherent in the existing accounts receivable portfolio as of the reporting dates based on the estimate of expected net credit losses. The following table provides activity in the allowance for credit losses for the three months ended March 31, 2021 and March 31, 2020:

	For the three months ended March 31,
	2021			2020
Allowance for credit losses, January 1	$	887		$	615
Provision for expected credit losses (1)		805			46
Write-offs charged against allowance		(439	)		(19	)
Foreign currency translation adjustment		14			(47	)
Allowance for credit losses, March 31	$	1,267		$	595
Accounts receivable balance before allowance for credit losses and provision for sales returns, March 31, 2021 and 2020	$	30,298		$	40,057

(1) The provision for expected credit losses is recorded in general and administrative expenses