Accounts Receivable, Net

9 Months Ended

Sep. 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
	September 30, 2018			December 31, 2017
Accounts receivable	$	37,853		$	32,662
Allowance for doubtful accounts		(820	)		(963	)
Net accounts receivable	$	37,033		$	31,699

Bad debt expense was $0.1 million and $0.2 million for the three months ended September 30, 2018 and 2017, respectively. Bad debt expense was $0.1 million and $0.6 million for the nine months ended September 30, 2018 and 2017, 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,
	2018			2017			2018			2017
Balance, beginning of period	$	(716	)	$	(610	)	$	(863	)	$	(374	)
Additions		(134	)		(195	)		(25	)		(484	)
Write-offs		30			11			68			64
Balance, end of period	$	(820	)	$	(794	)	$	(820	)	$	(794	)

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

	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Balance, beginning of period	$	(209	)	$	(116	)	$	(100	)	$	(45	)
Additions		—			(24	)		(133	)		(104	)
Write-offs		69			15			93			24
Balance, end of period	$	(140	)	$	(125	)	$	(140	)	$	(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.