REVENUE RECOGNITION AND RECEIVABLES (Tables)

9 Months Ended

Sep. 30, 2022

REVENUE RECOGNITION AND RECEIVABLES

Summary of revenues

	Three months ended				Nine months ended
	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021
Services transferred over time	$	161,312	$	143,866	$	469,585	$	350,386
Goods and services transferred at a point in time		10,133		12,510		28,321		39,782
Total revenue accounted for under ASC 606		171,445		156,376		497,906		390,168

Summary of contracts asset and liabilities

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

	September 30, 2022		December 31, 2021			$ Change	% Change
Contract asset – current	$	3,465	$	4,805	$	(1,340)	(28)	%
Contract asset – noncurrent		1,095		900		195	22	%
Contract liability – current		(26,519)		(25,332)		(1,187)	(5)	%
Contract liability – noncurrent		(74,260)		(81,391)		7,131	9	%
Net contract liability	$	(96,219)	$	(101,018)	$	4,799	5	%

Schedule of activity in allowances for credit losses

	Nine months ended September 30, 2022		Nine months ended September 30, 2021
Balance at beginning of period	$	13,885	$	12,121
Current period provision for expected losses		4,969		3,303
Write-offs charged against the allowance		(3,083)		(1,422)
Recoveries collected		326		320
Balance at end of period	$	16,097	$	14,322