Accounts Receivable, Net

6 Months Ended

Jun. 30, 2018

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, 2018			December 31, 2017
Accounts receivable	$	33,780		$	32,662
Allowance for doubtful accounts		(716	)		(963	)
Net accounts receivable	$	33,064		$	31,699

Bad debt expense was $0.1 million and 0.3 million for the three months ended June 30, 2018 and 2017, respectively. Bad debt expense was a credit of $0.1 million and expense of $0.4 million for the six months ended June 30, 2018 and 2017, respectively.

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

	Three Months Ended June 30,						Six Months Ended June 30,
	2018			2017			2018			2017
Balance, beginning of period	$	(637	)	$	(359	)	$	(863	)	$	(374	)
Additions		(83	)		(289	)		109			(289	)
Write-offs		4			38			38			53
Balance, end of period	$	(716	)	$	(610	)	$	(716	)	$	(610	)

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

	Three Months Ended June 30,						Six Months Ended June 30,
	2018			2017			2018			2017
Balance, beginning of period	$	(78	)	$	(125	)	$	(100	)	$	(45	)
Additions		(133	)		—			(133	)		(80	)
Write-offs		2			9			24			9
Balance, end of period	$	(209	)	$	(116	)	$	(209	)	$	(116	)

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.