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Note 3 - Accounts Receivable and Accounts Receivable Allowance
3 Months Ended
Mar. 31, 2019
Notes to Financial Statements  
Accounts Receivable and Allowance for Doubtful Accounts [Text Block]
3.
 
Accounts Receivable and Accounts Receivable Allowance
 
The Company’s accounts receivable, net, consisted of the following
(in thousands)
:
 
 
 
 
March 31,
2019
 
 
 
December 31,
2018
 
Accounts receivable
 
$
218,832
 
 
$
220,455
 
Allowance
 
 
(14,037
)
 
 
(13,683
)
Accounts receivable, net
 
$
204,795
 
 
$
206,772
 
 
We record an accounts receivable allowance based on historical patterns of billing adjustments, length of operating and collection cycle and customer negotiations, behaviors and payment patterns. Changes in these estimates are recorded to revenue in the period of change. The following is a summary of the activity in the accounts receivable allowance
(in thousands)
:
 
 
 
 
March 31,
 2019
 
 
 
December 31,
 2018
 
Balance--beginning of period
 
$
13,683
 
 
$
14,799
 
Provision
 
 
5,411
 
 
 
20,453
 
Charge-offs
 
 
(5,057
)
 
 
(21,569
)
Balance--end of period
 
$
14,037
 
 
$
13,683