Accounts Receivable and Allowance for Doubtful Accounts

3 Months Ended

Mar. 31, 2021

Receivables [Abstract]

ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS

ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS

Accounts receivable consists of the following (in thousands):

	March 31, 2021		December 31, 2020
Trade accounts receivable	$	175,277	$	174,604
Costs in excess of billings	27,640		26,915
Total accounts receivables	202,917		201,519
Less allowance for doubtful accounts and contract assets	(3,319)		(3,529)
Accounts receivable, net	$	199,598	$	197,990

Refer to Note 4 "Revenue" concerning the Company's costs in excess of billings.

The following table provides a roll-forward of the allowance for credit losses, for the three month period ended March 31, 2021, 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, 2021	$	3,529
Bad debt expense, net of recoveries	(159)
Accounts written off against allowance and other adjustments	(51)
Ending balance as of March 31, 2021	$	3,319