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Accounts Receivable, Net
6 Months Ended
Jun. 30, 2019
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, 2019

 

 

December 31, 2018

 

Accounts receivable

 

$

43,451

 

 

$

41,818

 

Allowance for doubtful accounts

 

 

(1,051

)

 

 

(711

)

Net accounts receivable

 

$

42,400

 

 

$

41,107

 

 

Bad debt expense was $0.2 million and $0.1 million for the three months ended June 30, 2019 and 2018, respectively. Bad debt expense was an expense of $0.4 million and a credit of $0.1 million for the six months ended June 30, 2019 and 2018, 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,

 

 

 

2019

 

 

2018

 

 

2019

 

 

2018

 

Balance, beginning of period

 

$

(810

)

 

$

(637

)

 

$

(711

)

 

$

(863

)

(Additions)/reductions

 

 

(241

)

 

 

(83

)

 

 

(389

)

 

 

109

 

Write-offs

 

 

 

 

 

4

 

 

 

49

 

 

 

38

 

Balance, end of period

 

$

(1,051

)

 

$

(716

)

 

$

(1,051

)

 

$

(716

)

 

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

 

 

 

Three Months Ended June 30,

 

 

Six Months Ended June 30,

 

 

 

2019

 

 

2018

 

 

2019

 

 

2018

 

Balance, beginning of period

 

$

(200

)

 

$

(78

)

 

$

(200

)

 

$

(100

)

Additions

 

 

 

 

 

(133

)

 

 

 

 

 

(133

)

Write-offs

 

 

5

 

 

 

2

 

 

 

5

 

 

 

24

 

Balance, end of period

 

$

(195

)

 

$

(209

)

 

$

(195

)

 

$

(209

)