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Accounts Receivable, Net (Tables)
3 Months Ended
Mar. 31, 2022
Receivables [Abstract]  
Schedule of Accounts Receivable
Accounts receivable consists of the following (in thousands):
March 31, 2022December 31, 2021
Trade accounts receivable$203,860 $185,745 
Costs in excess of billings46,380 54,437 
Total accounts receivables250,240 240,182 
Less allowance for doubtful accounts and contract assets(4,433)(3,738)
Accounts receivable, net$245,807 $236,444 
The following table provides a roll-forward of the allowance for credit losses, for the three month period ended March 31, 2022, 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, 2022$3,738 
Bad debt expense, net of recoveries865 
Accounts written off against allowance and other adjustments(170)
Ending balance as of March 31, 2022$4,433