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Accounts Receivable, Net
9 Months Ended
Sep. 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

 

 

 

September 30, 2019

 

 

December 31, 2018

 

Accounts receivable

 

$

52,980

 

 

$

41,818

 

Allowance for doubtful accounts

 

 

(1,156

)

 

 

(711

)

Net accounts receivable

 

$

51,824

 

 

$

41,107

 

 

 

Bad debt expense was $0.3 million and $0.1 million for the three months ended September 30, 2019 and 2018, respectively. Bad debt expense was $0.6 million and $0.1 million for the nine months ended September 30, 2019 and 2018, 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,

 

 

 

2019

 

 

2018

 

 

2019

 

 

2018

 

Balance, beginning of period

 

$

(1,051

)

 

$

(716

)

 

$

(711

)

 

$

(863

)

Additions

 

 

(253

)

 

 

(134

)

 

 

(642

)

 

 

(25

)

Write-offs

 

 

148

 

 

 

30

 

 

 

197

 

 

 

68

 

Balance, end of period

 

$

(1,156

)

 

$

(820

)

 

$

(1,156

)

 

$

(820

)

 

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

 

 

 

Three Months Ended

September 30,

 

 

Nine Months Ended

September 30,

 

 

 

2019

 

 

2018

 

 

2019

 

 

2018

 

Balance, beginning of period

 

$

(195

)

 

$

(209

)

 

$

(200

)

 

$

(100

)

Additions

 

 

 

 

 

 

 

 

 

 

 

(133

)

Write-offs

 

 

4

 

 

 

69

 

 

 

9

 

 

 

93

 

Balance, end of period

 

$

(191

)

 

$

(140

)

 

$

(191

)

 

$

(140

)