RECEIVABLES (Tables)

9 Months Ended

Sep. 30, 2022

Receivables [Abstract]

Summary of Accounts Receivable

A summary of accounts receivable as of September 30, 2022 and December 31, 2021 is as follows (in thousands): 

	September 30, 2022		December 31, 2021
	(unaudited)
Trade accounts receivable	$	171,908	$	161,751
Unbilled receivables	47,642		35,933
Allowance for credit losses	(5,866)		(8,912)
Total	213,684		188,772
Accounts receivable, net - discontinued operations	(25,640)		(20,499)
Accounts receivable, net - continuing operations	$	188,044	$	168,273

Allowance for Credit Loss

The following table shows a rollforward of the allowance for credit losses (in thousands):

	September 30, 2022		December 31, 2021
	(unaudited)
Balance at beginning of period	$	8,912	$	9,918
Expected credit loss adjustment1	(442)		2,193
Write-offs	(2,414)		(3,143)
Foreign exchange effects	(190)		(56)
Balance at end of period	5,866		8,912
Allowance for credit losses - discontinued operations	(1,061)		(1,069)
Allowance for credit losses - continuing operations	$	4,805	$	7,843

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1        Includes $0.7 million and $0.5 million of recoveries on allowance for credit losses, for the nine months ended September 30, 2022 and twelve months ended December 31, 2021, respectively.