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Valuation and Qualifying Accounts (Tables)
12 Months Ended
Dec. 31, 2018
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Summary of Valuation Allowance
The following table summarizes activity in the Company’s allowance for losses for the years ended December 31 (in thousands):
 
Balance at
Beginning
of Year
 
Additions
Charged to
Expense
 
Additions
Charged
Against
Revenues
 
Deductions
from
Reserve
 
Reclassification to Accounts Payable and Accrued Liabilities
 
Balance
at End
of Year
2018:
 
 
 
 
 
 
 
 
 
 
 
Bad debt allowance (1)
$
12,700

 
$
12,500

 
$

 
$
(11,300
)
 
$
(6,200
)
 
$
7,700

2017:
 

 
 

 
 

 
 

 
 
 
 

Bad debt allowance and revenue reserve (1)
$
7,400

 
$
16,600

 
$
5,500

 
$
(16,800
)
 
$

 
$
12,700

2016:
 

 
 

 
 

 
 

 
 
 
 

Bad debt allowance and revenue reserve
$
6,900

 
$
4,750

 
$
4,850

 
$
(9,100
)
 
$

 
$
7,400


 
(1) The allowance for losses at December 31, 2017 included $6.2 million that was attributable to the Company's revenue reserve. As a result of the Company's adoption of ASU No. 2014-09 on January 1, 2018, the revenue reserve balance is now included in Accounts payable and accrued liabilities on the Company's Consolidated Balance Sheet. Note 1 — Business and Significant Accounting Policies provides additional information regarding the Company's adoption of ASU No. 2014-09.