Accounts Receivable, net

12 Months Ended

Dec. 31, 2023

Accounts Receivable, net

Accounts Receivable, net

5. Accounts Receivable, net

Accounts receivable, net is comprised of the following:

	December 31,
(in thousands)		2023		2022
Customer related:
Third party	$	116,475	$	110,636
Related parties (1)		3,839		2,998
Other (2)		4,342		25,584
Accounts receivable		124,656		139,218
Allowance for credit losses		(587)		(1,674)
Accounts receivable, net	$	124,069	$	137,544

(1) See Note 28 (“Related Party Transactions”) for additional information.

(2) Other receivables primarily consist of amounts due from the sale of used equipment.

The changes in our allowance for credit losses are as follows:

	Year Ended December 31,
(in thousands)	2023		2022		2021
Balance at beginning of period	$	1,674	$	2,152	$	3,370
Provision for (benefit from) credit losses		224		206		(90)
Write-offs charged against allowance		(1,311)		(684)		(1,128)
Balance at end of period	$	587	$	1,674	$	2,152