Accounts Receivable and Allowance for Doubtful Accounts (Tables)

3 Months Ended

Mar. 31, 2020

Receivables [Abstract]

Schedule of Accounts Receivable

Accounts receivable consists of the following (in thousands):

	March 31, 2020			December 31, 2019
Trade accounts receivable	$	156,399		$	133,238
Costs in excess of billings	21,834			20,607
Total accounts receivables	178,233			153,845
Less allowance for doubtful accounts and contract assets	(5,781		)	(6,330		)
Accounts receivable	$	172,452		$	147,515

The following table provides a roll-forward of the allowance for credit losses that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected.

Beginning balance as of January 1, 2020	$	6,330
Adoption of ASU 2016-13, cumulative-effect adjustment to retained earnings	387
Bad debt expense	69
Write-off charged against the allowance and other adjustments	(1,005		)
Ending balance as of March 31, 2020	$	5,781