Accounts Receivable

The accounts receivable allowance consists of the following (in thousands):



Accounts Receivable Allowance	As of December 31,
	2018		2017
Allowance for doubtful accounts	$	21,354	$	20,278
Allowance for returns	4,417		3,690
Allowance for trade-ins	4,955		6,486
Allowance for sales rebates	1,540		1,782
Total accounts receivable allowance	$	32,266	$	32,236

Accounts Receivable Sales Arrangements

In accordance with ASC 860-20, Transfers and Servicing, trade receivables are derecognized from our Consolidated Balance Sheets when sold to third parties upon determining that such receivables are presumptively beyond the reach of creditors in a bankruptcy proceeding. Any servicing obligation is determined based on the fair value that a third party would charge to service these receivables. These liabilities were determined to not be material at December 31, 2018 and 2017. We have facilities in the U.S. that enable us to sell to third parties, on an ongoing basis, certain trade receivables without recourse. Trade receivables sold without recourse are generally short-term receivables with payment due dates of less than 10 days from the date of sale, which are subject to a servicing obligation. Trade receivables sold under these facilities were $16.7 and $21.4 million during the years ended December 31, 2018 and 2017, respectively, which approximates the cash received.

We have facilities in Europe that enable us to sell to third parties, on an ongoing basis, certain trade receivables without recourse. Trade receivables sold without recourse are generally short-term receivables secured by international letters of credit. Trade receivables sold under these facilities were $10.3 and $5.9 million during the years ended December 31, 2018 and 2017, respectively, which approximates the cash received.

We report collections from the sale of trade receivables to third parties as operating cash flows in the Consolidated Statements of Cash Flows.

Financing Receivables

Our financing receivables consist of sales-type lease and trade receivables that have an original contractual maturity in excess of one year. Sales-type lease receivables are included within other current assets and other assets, while trade receivables are included in accounts receivable, net and in other non-current assets. Our financing receivables are summarized as follows (in thousands):



	As of December 31,
Financing Receivables	2018		2017
Sales-type lease receivables	$	31,201	$	16,558
Trade receivables	14,681		12,125
Total financing receivables	$	45,882	$	28,683

Scheduled to be received in excess of one year	$	29,470	$	15,191