At October 2, 2020 and January 3, 2020, accounts receivable, net, was comprised of the following:

	October 2,			January 3,
(In thousands)	2020			2020
Billed accounts receivable	$	75,520		$	85,579
Unbilled accounts receivable		40,278			38,854
Allowance for contract losses and doubtful accounts		(5,834	)		(4,295	)
Total accounts receivable, net	$	109,964		$	120,138

The Company maintains allowances for estimated losses over the remaining contractual life of its receivables resulting from the inability of customers to meet their financial obligations or for disputes that affect the Company's ability to fully collect amounts due. In circumstances where the Company is aware of a specific customer's inability to meet its financial obligations or aware of a dispute with a specific customer, a specific allowance is recorded to reduce the net recognized receivable to the amount the Company reasonably believes will be collected. For all other customers the Company recognizes allowances for doubtful accounts based upon historical write-offs, customer concentration, customer creditworthiness, current economic conditions, aging of amounts due and future expectations.

A reconciliation of the beginning and ending amount of the contract losses and doubtful accounts is as follows (in thousands):

Balance at January 3, 2020	$	4,295
Provision for contract losses and doubtful accounts		2,890
Write-offs		(1,351	)
Balance at October 2, 2020	$	5,834

The provision for contract losses as of October 2, 2020 includes approximately $1,269,000 as a result of the economic uncertainty associated with the COVID-19 pandemic. Recoveries of accounts receivable previously written-off were not material during the nine months ended October 2, 2020.