REVENUE RECOGNITION AND RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2020

REVENUE RECOGNITION AND RECEIVABLES

Summary of contracts asset and liabilities

Contract assets and liabilities consisted of the following (amounts in thousands):

	December 31, 2020		December 31, 2019			$ Change	% Change
Contract asset – current	$	2,478	$	2,413	$	65	3	%
Contract asset – noncurrent		910		905		5	1	%
Contract liability – current		(18,544)		(15,044)		(3,500)	(23)	%
Contract liability – noncurrent		(2,193)		(5,450)		3,257	60	%
Net contract liability	$	(17,349)	$	(17,176)	$	(173)	(1)	%

Schedule of activity in allowances for credit losses

	Year ended December 31, 2020
Balance at January 1, 2020	$	12,724
Current period provision for expected losses		5,010
Write-offs charged against the allowance		(6,351)
Recoveries collected		738
Balance at December 31, 2020	$	12,121

Schedule of accounts receivable

	2020		2019
Retail	$	22,178	$	13,659
Wholesale - current		35,322		34,969
Wholesale - long- term		9,614		—
Accounts receivable		67,114		48,628
Less: allowance for doubtful accounts		(12,121)		(12,724)
Total accounts receivable, net	$	54,993	$	35,904