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Accounts Receivable, Net
6 Months Ended
Jun. 30, 2017
Accounts Receivable Net [Abstract]  
Accounts Receivable, Net

(3) Accounts Receivable, Net

Accounts receivable, net is as follows (in thousands):

 

 

 

As of

 

 

As of

 

 

 

June 30, 2017

 

 

December 31, 2016

 

Accounts receivable

 

$

22,602

 

 

$

18,231

 

Allowance for doubtful accounts and sales reserve

 

 

(726

)

 

 

(419

)

Net accounts receivable

 

$

21,876

 

 

$

17,812

 

 

Bad debt expense and sales credits reserve were $0.3 million and $0.4 million for the three and six months ended June 30, 2017, respectively, and none and $0.1 million for the three and six months ended June 30, 2016, respectively.  

The following table summarizes the changes in the allowance for doubtful accounts (in thousands):

 

 

 

For the Three Months Ended June 30,

 

 

For the Six Months Ended June 30,

 

 

 

2017

 

 

2016

 

 

2017

 

 

2016

 

Balance, beginning of period

 

$

(359

)

 

$

(374

)

 

$

(374

)

 

$

(336

)

Additions

 

 

(289

)

 

 

 

 

 

(289

)

 

 

(87

)

Write-offs

 

 

38

 

 

 

 

 

 

53

 

 

 

49

 

Balance, end of period

 

$

(610

)

 

$

(374

)

 

$

(610

)

 

$

(374

)

 

The following table summarizes the changes in the sales reserve (in thousands):

 

 

 

For the Three Months Ended June 30,

 

 

For the Six Months Ended June 30,

 

 

 

2017

 

 

2016

 

 

2017

 

 

2016

 

Balance, beginning of period

 

$

(125

)

 

$

(45

)

 

$

(45

)

 

$

(45

)

Additions

 

 

 

 

 

 

 

 

(80

)

 

 

 

Write-offs

 

 

9

 

 

 

 

 

 

9

 

 

 

 

Balance, end of period

 

$

(116

)

 

$

(45

)

 

$

(116

)

 

$

(45

)