Receivables (Tables)

3 Months Ended

Mar. 31, 2020

Receivables [Abstract]

Schedule of Accounts Receivable

Receivables consist of the following (in thousands):

	March 31, 2020			December 31, 2019
Accounts receivable, gross	$	131,089		$	141,732
Customer rebate reserve	(10,452		)	(13,922		)
Cash discount reserves	(5,132		)	(5,326		)
Allowance for doubtful accounts	(4,435		)	(4,804		)
Other, principally returns and allowances reserves	(1,002		)	(1,011		)
Accounts receivable, net	$	110,068		$	116,669

Schedule for Allowance for Credit Losses

The movement in the receivables allowance for doubtful accounts was as follows (in thousands):

	Three Months Ended March 31, 2020
Balance as of beginning of period	$	4,804
Current period provision	(217		)
Direct write-offs charged against the allowance	(152		)
Balance as of end of period	$	4,435

Schedule of Installment Receivables

Installment receivables consist of the following (in thousands):

	March 31, 2020									December 31, 2019
	Current			Long- Term			Total			Current			Long- Term			Total
Installment receivables	$	1,159		$	1,084		$	2,243		$	1,192		$	1,257		$	2,449
Less: Unearned interest	(17		)	—			(17		)	(22		)	—			(22		)
	1,142			1,084			2,226			1,170			1,257			2,427
Allowance for doubtful accounts	(547		)	(986		)	(1,533		)	(434		)	(1,080		)	(1,514		)
Installment receivables, net	$	595		$	98		$	693		$	736		$	177		$	913

Schedule of Installment Receivables Allowance for Doubtful Accounts

The movement in the installment receivables allowance for doubtful accounts was as follows (in thousands):

	Three Months Ended March 31, 2020			Year Ended December 31, 2019
Balance as of beginning of period	$	1,514		$	1,542
Current period provision	146			479
Direct write-offs charged against the allowance	(127		)	(507		)
Balance as of end of period	$	1,533		$	1,514

Schedule of Installment Receivables by Class

Installment receivables by class as of March 31, 2020 consist of the following (in thousands):

	Total Installment Receivables		Unpaid Principal Balance		Related Allowance for Doubtful Accounts		Interest Income Recognized
U.S.
Impaired installment receivables with a related allowance recorded	$	1,700	$	1,700	$	1,531	$	—
Canada
Non-Impaired installment receivables with no related allowance recorded	541		524		—		13
Impaired installment receivables with a related allowance recorded	2		2		2		—
Total Canadian installment receivables	543		526		2		13
Total
Non-Impaired installment receivables with no related allowance recorded	541		524		—		13
Impaired installment receivables with a related allowance recorded	1,702		1,702		1,533		—
Total installment receivables	$	2,243	$	2,226	$	1,533	$	13

Installment receivables by class as of December 31, 2019 consist of the following (in thousands):

	Total Installment Receivables		Unpaid Principal Balance		Related Allowance for Doubtful Accounts		Interest Income Recognized
U.S.
Impaired installment receivables with a related allowance recorded	$	1,762	$	1,762	$	1,497	$	—
Canada
Non-Impaired installment receivables with no related allowance recorded	670		648		—		92
Impaired installment receivables with a related allowance recorded	17		17		17		—
Total Canadian installment receivables	687		665		17		92
Total
Non-Impaired installment receivables with no related allowance recorded	670		648		—		92
Impaired installment receivables with a related allowance recorded	1,779		1,779		1,514		—
Total installment receivables	$	2,449	$	2,427	$	1,514	$	92

Schedule of Financing Receivables

Installment receivables by class as of March 31, 2020 consist of the following (in thousands):

	Total Installment Receivables		Unpaid Principal Balance		Related Allowance for Doubtful Accounts		Interest Income Recognized
U.S.
Impaired installment receivables with a related allowance recorded	$	1,700	$	1,700	$	1,531	$	—
Canada
Non-Impaired installment receivables with no related allowance recorded	541		524		—		13
Impaired installment receivables with a related allowance recorded	2		2		2		—
Total Canadian installment receivables	543		526		2		13
Total
Non-Impaired installment receivables with no related allowance recorded	541		524		—		13
Impaired installment receivables with a related allowance recorded	1,702		1,702		1,533		—
Total installment receivables	$	2,243	$	2,226	$	1,533	$	13

Installment receivables by class as of December 31, 2019 consist of the following (in thousands):

	Total Installment Receivables		Unpaid Principal Balance		Related Allowance for Doubtful Accounts		Interest Income Recognized
U.S.
Impaired installment receivables with a related allowance recorded	$	1,762	$	1,762	$	1,497	$	—
Canada
Non-Impaired installment receivables with no related allowance recorded	670		648		—		92
Impaired installment receivables with a related allowance recorded	17		17		17		—
Total Canadian installment receivables	687		665		17		92
Total
Non-Impaired installment receivables with no related allowance recorded	670		648		—		92
Impaired installment receivables with a related allowance recorded	1,779		1,779		1,514		—
Total installment receivables	$	2,449	$	2,427	$	1,514	$	92

Schedule of Aging of Installment Receivables

The aging of the company’s installment receivables was as follows (in thousands):

	March 31, 2020						December 31, 2019
	Total		U.S.		Canada		Total		U.S.		Canada
Current	$	530	$	—	$	530	$	659	$	—	$	659
0-30 Days Past Due	11		—		11		2		—		2
31-60 Days Past Due	—		—		—		4		—		4
61-90 Days Past Due	—		—		—		—		—		—
90+ Days Past Due	1,702		1,700		2		1,784		1,762		22
	$	2,243	$	1,700	$	543	$	2,449	$	1,762	$	687