Accounts Receivable and Allowance for Doubtful Accounts (Tables)

9 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Schedule of Accounts Receivable

Accounts receivable consists of the following (in thousands):

	September 30, 2020		December 31, 2019
Trade accounts receivable	$	171,375	$	133,238
Costs in excess of billings	35,432		20,607
Total accounts receivables	206,807		153,845
Less allowance for doubtful accounts and contract assets	(3,319)		(6,330)
Accounts receivable	$	203,488	$	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, net of recoveries	780
Write-off charged against the allowance and other adjustments	(4,178)
Ending balance as of September 30, 2020	$	3,319