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Accounts Receivable (Tables)
3 Months Ended 6 Months Ended
Jun. 30, 2020
Jun. 30, 2020
Receivables [Abstract]    
Schedule of Accounts, Notes, Loans and Financing Receivable
Accounts receivable includes trade receivables. In connection with certain sales in Asia, the Company accepts a bank promissory note as customer payment. The notes may be presented for payment at maturity, which is less than one year. As of June 30, 2020 and December 31, 2019, Accounts receivable consisted of the following:
(in thousands)
June 30,
2020
December 31,
2019
Trade and other accounts receivable
$186,266  $201,427  
Bank promissory notes
20,279  18,563  
Allowance for expected credit losses
(3,933) (1,719) 
Accounts receivable, net
$202,612  $218,271  
 
Schedule of Contract Receivables   As of June 30, 2020 and December 31, 2019, Noncurrent receivables consisted of the following:
(in thousands)
June 30,
2020
December 31,
2019
Noncurrent receivables
$37,288  $41,234  
Allowance for expected credit losses
(387) —  
Noncurrent receivables, net
$36,901  $41,234  
Accounts Receivable, Allowance for Credit Loss  
The following table presents the year-to-date (increases)/decreases in the allowance for credit losses for Accounts receivable:
(in thousands)
December 31,
2019
CECL
transition
adjustment
Charges
Currency
translation
Other
June 30,
2020
Specific customer reserves
$(1,719) $(44) $(197) $99  $107  $(1,754) 
Incremental expected credit losses
—  (1,139) (1,067) 30  (3) (2,179) 
Accounts receivable expected credit losses
$(1,719) $(1,183) $(1,264) $129  $104  $(3,933) 
The following table presents the year-to-date (increases)/decreases in the allowance for credit losses for Noncurrent receivables:
(in thousands)December 31,
2019
CECL
transition
adjustment
Charges
Currency
translation
Other
June 30,
2020
Noncurrent receivables expected credit losses
$—  $(206) $(190) $ $—  $(387)