RECEIVABLES (Tables)

3 Months Ended

Mar. 31, 2023

Receivables [Abstract]

Summary of Accounts Receivable

A summary of accounts receivable as of March 31, 2023 and December 31, 2022 is as follows (in thousands): 

	March 31, 2023		December 31, 2022
	(unaudited)
Trade accounts receivable	$	142,723	$	160,572
Unbilled receivables	40,414		31,379
Allowance for credit losses	(4,926)		(5,262)
Total	$	178,211	$	186,689

Allowance for Credit Loss

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

	March 31, 2023		December 31, 2022
	(unaudited)
Balance at beginning of period	$	5,262	$	7,843
Provision for expected credit losses	155		1,059
Recoveries collected	(351)		(1,114)
Write-offs	(96)		(2,479)
Foreign exchange effects	(44)		(47)
Balance at end of period	$	4,926	$	5,262