Accounts Receivable, Net (Tables)

6 Months Ended

Jun. 30, 2023

Receivables [Abstract]

Schedule of Accounts Receivable

Accounts receivable consisted of the following (in thousands):

	June 30, 2023		December 31, 2022
Trade accounts receivable	$	232,177	$	179,170
Costs in excess of billings	39,159		41,732
Total accounts receivable	271,336		220,902
Less allowance for doubtful accounts and contract assets	(4,849)		(3,746)
Accounts receivable, net	$	266,487	$	217,156

The following table provides a roll-forward of the allowance for credit losses, for the six month period ended June 30, 2023, that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected (in thousands):

Beginning balance as of January 1, 2023	$	3,746
Bad debt expense, net of recoveries	1,328
Accounts written off against allowance and other adjustments	(225)
Ending balance as of June 30, 2023	$	4,849