Accounts Receivable, Net

3 Months Ended

Mar. 31, 2018

Accounts Receivable Net [Abstract]

Accounts Receivable, Net

(3) Accounts Receivable, Net

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

	As of			As of
	March 31, 2018			December 31, 2017
Accounts receivable	$	23,030		$	32,662
Allowance for doubtful accounts		(637	)		(963	)
Net accounts receivable	$	22,393		$	31,699

Bad debt expense was a credit of $0.2 million and expense of none for the three months ended March 31, 2018 and 2017, respectively.  

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

	Three Months Ended March 31,
	2018			2017
Balance, beginning of period	$	(863	)	$	(374	)
Additions		192			—
Write-offs		34			15
Balance, end of period	$	(637	)	$	(359	)

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

	Three Months Ended March 31,
	2018			2017
Balance, beginning of period	$	(100	)	$	(45	)
Additions		—			(80	)
Write-offs		22			—
Balance, end of period	$	(78	)	$	(125	)

As a result of the adoption of the new revenue standard, the Company reclassified its sales reserve from a current asset to a current liability within the consolidated financial statements, effective January 1, 2018.