Receivables

9 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Receivables

Receivables

Receivables consisted of the following:

(In thousands)	September 30, 2020		December 31, 2019
Trade receivables:
Gross trade receivables	$	119,705	$	207,554
Allowance for credit losses	(5,753)		(6,007)
Net trade receivables	113,952		201,547
Income tax receivables	4,403		7,393
Other receivables	9,602		7,774
Total receivables, net	$	127,957	$	216,714

Other receivables included $8.4 million and $6.2 million for value added, goods and service taxes related to foreign jurisdictions as of September 30, 2020 and December 31, 2019, respectively.

We adopted the new accounting guidance for credit losses as of January 1, 2020 (see Note 1 for additional information). To measure expected credit losses, we evaluate our receivables on a collective basis for assets that share similar risk characteristics. Our allowance for credit losses reflects losses that are expected over the contractual life of the asset, and takes into account historical loss experience, current and future economic conditions, and reasonable and supportable forecasts.

Changes in our allowance for credit losses were as follows:

	First Nine Months
(In thousands)	2020		2019
Balance at beginning of period	$	6,007	$	10,034
Cumulative effect of accounting change	959		—
Credit loss expense	1,304		1,044
Write-offs, net of recoveries	(2,517)		(2,530)
Balance at end of period	$	5,753	$	8,548