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Balance Sheet Detail
 9 Months Ended
Sep. 30, 2018
Inventory Disclosure [Abstract]  
Balance Sheet Detail
Balance Sheet Detail
Accounts Receivable - Trade
Accounts receivable - trade, net as of September 30, 2018 and December 31, 2017 was as follows (in thousands):
 
September 30,
2018
 
December 31,
2017
Gross accounts receivable
$
61,324

 
$
63,446

Allowance for doubtful accounts
(305
)
 
(922
)
Allowance for sales returns
—

(1) 
(769
)
Total allowances
(305
)
 
(1,691
)
Accounts receivable - trade, net
$
61,019

 
$
61,755

(1) Upon adoption of ASC 606, allowances for sales returns were reclassified to accrued and other liabilities as these reserve balances are considered estimated refund liabilities. Refer to footnote 1(g) for additional information about the adoption impact.
Inventories
Inventories as of September 30, 2018 and December 31, 2017 were as follows (in thousands): 
 
September 30,
2018
 
December 31,
2017
Raw materials
$
19,227

 
$
12,671

Work in process
3,474

 
2,150

Finished goods
22,756

 
10,523

Total inventories
$
45,457

 
$
25,344


Inventories provided as collateral for borrowings from Export-Import Bank of Korea amounted to $9.5 million and $11.4 million as of September 30, 2018 and December 31, 2017, respectively.