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Valuation and Qualifying Accounts (Tables)
 12 Months Ended
Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Summary of Valuation Allowance
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.