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Revenue and Accounts Receivable, Net (Tables)
 9 Months Ended
Sep. 30, 2024
Receivables [Abstract]  
Pattern of Revenue Recognition
The pattern of revenue recognition was as follows:
Three Months Ended September 30,Nine Months Ended September 30,
(In thousands)2024202320242023
Goods and services transferred at a point in time$85,186 $83,855 $235,572 $249,908 
Goods and services transferred over time16,88723,24048,85372,955 
Net sales$102,073 $107,095 $284,425 $322,863 
Revenue from External Customers by Geographic Areas
Our net sales to external customers by geographic area were as follows:
Three Months Ended September 30,Nine Months Ended September 30,
(In thousands)2024202320242023
United States$25,833 $31,737 $71,455 $97,892 
Asia (excluding PRC)20,78520,107 57,89366,508 
Europe22,58322,52960,83768,598
PRC17,74719,04949,56049,082
Latin America9,1648,22726,88824,408
Other5,9615,44617,79216,375
Total net sales$102,073 $107,095 $284,425 $322,863 
Net Sales to Significant Customers
Net sales to the following customers totaled more than 10% of our net sales:
 Three Months Ended September 30,
20242023
 $ (thousands)% of Net Sales$ (thousands)% of Net Sales
Daikin Industries Ltd. $12,620 12.4 %$15,194 14.2 %
Sony Corporation$10,841 10.6 %$11,825 11.0 %

 Nine Months Ended September 30,
20242023
 $ (thousands)% of Net Sales$ (thousands)% of Net Sales
Daikin Industries Ltd. $37,658 13.2 %$48,401 15.0 %
Comcast Corporation
(1)
(1)
$34,436 10.7 %
(1)    Sales associated with this customer did not total more than 10% of our net sales for the indicated period.
Accounts Receivable, Net and Changes in the Allowance for Doubtful Accounts
Accounts receivable, net were as follows:
(In thousands)September 30, 2024December 31, 2023
Trade receivables, gross$102,127 $106,182 
Allowance for credit losses(841)(815)
Allowance for sales returns(343)(532)
Trade receivables, net100,943 104,835 
Other (1)
5,686 7,761 
Accounts receivable, net$106,629 $112,596 
(1)Other accounts receivable is primarily comprised of value added tax receivables, interest receivable and supplier rebate receivables.
Changes in the allowance for credit losses were as follows:
(In thousands)Nine Months Ended September 30,
20242023
Balance at beginning of period$815 $957 
Additions (reductions) to costs and expenses17 69 
Write-offs/Foreign exchange effects9 (207)
Balance at end of period$841 $819 
Contract with Customer, Contract Asset, Contract Liability, and Receivable
Changes in the carrying amount of contract liabilities were as follows: 
(In thousands)Three Months Ended September 30,Nine Months Ended September 30,
2024202320242023
Balance at beginning of period$4,717 $2,931 $3,501 $1,931 
Payments received981 862 4,444 4,314 
Revenue recognized(1,697)(1,001)(3,922)(3,453)
Foreign exchange effects31 — 9 — 
Balance at end of period$4,032 $2,792 $4,032 $2,792