Accounts Receivable, Net (Tables)

9 Months Ended

Sep. 30, 2022

Receivables [Abstract]

Schedule of Accounts Receivable

Accounts receivable consists of the following (in thousands):

	September 30, 2022		December 31, 2021
Trade accounts receivable	$	222,368	$	185,745
Costs in excess of billings	57,183		54,437
Total accounts receivables	279,551		240,182
Less allowance for doubtful accounts and contract assets	(3,847)		(3,738)
Accounts receivable, net	$	275,704	$	236,444

The following table provides a roll-forward of the allowance for credit losses, for the nine month period ended September 30, 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 recoveries	960
Accounts written off against allowance and other adjustments	(851)
Ending balance as of September 30, 2022	$	3,847