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Accounts Receivable, Net
12 Months Ended
Dec. 31, 2017
Accounts Receivable Net [Abstract]  
Accounts Receivable, Net

(3) Accounts Receivable, Net

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

 

 

 

As of December 31,

 

 

 

2017

 

 

2016

 

Accounts receivable

 

$

32,662

 

 

$

18,231

 

Allowance for doubtful accounts and sales return reserve

 

 

(963

)

 

 

(419

)

Net accounts receivable

 

$

31,699

 

 

$

17,812

 

 

Bad debt expense for the years ended December 31, 2017, 2016 and 2015 was $0.6 million, $0.4 million and $0.2 million, respectively.

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

 

 

 

As of December 31,

 

 

 

2017

 

 

2016

 

Allowance, at beginning of period

 

$

(374

)

 

$

(381

)

Charged to bad debt expense

 

 

(558

)

 

 

(387

)

Write-offs, net of recoveries

 

 

69

 

 

 

394

 

Allowance, at end of period

 

$

(863

)

 

$

(374

)

 

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

 

 

 

As of December 31,

 

 

 

2017

 

 

2016

 

Balance, beginning of period

 

$

(45

)

 

$

(45

)

Additions

 

 

(79

)

 

 

 

Write-offs

 

 

24

 

 

 

 

Balance, end of period

 

$

(100

)

 

$

(45

)