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Valuation and Qualifying Accounts
 12 Months Ended
Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
VALUATION AND QUALIFYING ACCOUNTS VALUATION AND QUALIFYING ACCOUNTS
 
The Company maintains an allowance for losses that is comprised of a bad debt allowance and, through December 31, 2017, a revenue reserve. Provisions are recorded as either an increase in bad debt expense or, prior to 2018, a reduction in revenues.

The table below summarizes the 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 the
Reserve
 
Reclassification to Accounts Payable and Accrued Liabilities (1)
 
Balance
at End
of Year
2019:
 
 
 
 
 
 
 
 
 
 
 
Bad debt allowance
$
7,700

 
$
14,000

 
$
—

 
$
(13,700
)
 
$
—

 
$
8,000

2018:
 

 
 

 
 

 
 

 
 
 
 

Bad debt allowance
$
12,700

 
$
12,500

 
$
—

 
$
(11,300
)
 
$
(6,200
)
 
$
7,700

2017:
 

 
 

 
 

 
 

 
 
 
 

Bad debt allowance and revenue reserve
$
7,400

 
$
16,600

 
$
5,500

 
$
(16,800
)
 
$
—

 
$
12,700


 
(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 Consolidated Balance Sheets. Note 9 — Revenue and Related Matters provides additional information regarding the Company's adoption of ASU No. 2014-09.