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Accounts Receivable, Net
9 Months Ended
Sep. 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

 

 

 

September 30, 2017

 

 

December 31, 2016

 

Accounts receivable

 

$

23,192

 

 

$

18,231

 

Allowance for doubtful accounts and sales reserve

 

 

(919

)

 

 

(419

)

Net accounts receivable

 

$

22,273

 

 

$

17,812

 

 

Bad debt expense and sales credits reserve were $0.2 million and $0.6 million for the three and nine months ended September 30, 2017, respectively, and $0.1 million and $0.1 million for the three and nine months ended September 30, 2016, respectively.  

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

 

 

 

Three Months Ended September 30,

 

 

Nine Months Ended September 30,

 

 

 

2017

 

 

2016

 

 

2017

 

 

2016

 

Balance, beginning of period

 

$

(610

)

 

$

(377

)

 

$

(374

)

 

$

(336

)

Additions

 

 

(195

)

 

 

(8

)

 

 

(484

)

 

 

(95

)

Write-offs

 

 

11

 

 

 

33

 

 

 

64

 

 

 

79

 

Balance, end of period

 

$

(794

)

 

$

(352

)

 

$

(794

)

 

$

(352

)

 

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

 

 

 

Three Months Ended September 30,

 

 

Nine Months Ended September 30,

 

 

 

2017

 

 

2016

 

 

2017

 

 

2016

 

Balance, beginning of period

 

$

(116

)

 

$

(45

)

 

$

(45

)

 

$

(45

)

Additions

 

 

(24

)

 

 

 

 

 

(104

)

 

 

 

Write-offs

 

 

15

 

 

 

 

 

 

24

 

 

 

 

Balance, end of period

 

$

(125

)

 

$

(45

)

 

$

(125

)

 

$

(45

)