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Accounts Receivable, Net
3 Months Ended
Mar. 31, 2019
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, 2019

 

 

December 31, 2018

 

Accounts receivable

 

$

36,226

 

 

$

41,818

 

Allowance for doubtful accounts

 

 

(810

)

 

 

(711

)

Net accounts receivable

 

$

35,416

 

 

$

41,107

 

 

Bad debt expense was an expense of $0.1 million and credit of $0.2 million for the three months ended March 31, 2019 and 2018, respectively.  

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

 

 

 

Three Months Ended March 31,

 

 

 

2019

 

 

2018

 

Balance, beginning of period

 

$

(711

)

 

$

(863

)

(Additions) reductions

 

 

(148

)

 

 

192

 

Write-offs

 

 

49

 

 

 

34

 

Balance, end of period

 

$

(810

)

 

$

(637

)

 

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

 

 

 

Three Months Ended March 31,

 

 

 

2019

 

 

2018

 

Balance, beginning of period

 

$

(200

)

 

$

(100

)

Additions

 

 

 

 

 

 

Write-offs

 

 

 

 

 

22

 

Balance, end of period

 

$

(200

)

 

$

(78

)