Accounts Receivable and Contract Assets, Net (Tables)

9 Months Ended

Sep. 30, 2021

Accounts Receivable Net [Abstract]

Schedule of Accounts Receivable Net

Accounts receivable, net is as follows (in thousands):

	As of			As of
	September 30, 2021			December 31, 2020
Accounts receivable amortized cost	$	91,492		$	98,164
Allowance for credit losses		(5,281	)		(3,788	)
Net accounts receivable	$	86,211		$	94,376

Schedule of Changes in Allowance for Credit Losses for Accounts Receivable

The following table summarizes the changes in the allowance for credit losses for accounts receivable (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2021			2020			2021			2020
Balance, beginning of period	$	(5,243	)	$	(2,257	)	$	(3,788	)	$	(1,125	)
Provision for expected credit losses		(321	)		(372	)		(1,738	)		(1,700	)
Write-offs, net		283			32			245			228
Balance, end of period	$	(5,281	)	$	(2,597	)	$	(5,281	)	$	(2,597	)

Schedule of Contract Assets, Net

Contract assets, net is as follows (in thousands):

	As of			As of
	September 30, 2021			December 31, 2020
Contract asset amortized cost	$	8,220		$	2,560
Allowance for credit losses		(1,150	)		(398	)
Net contract asset	$	7,070		$	2,162

Schedule of Changes in Allowance for Credit Losses for Contract Assets

The following table summarizes the changes in the allowance for credit losses for contract assets (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2021			2020			2021			2020
Balance, beginning of period	$	(841	)	$	(28	)	$	(398	)	$	—
Provision for expected credit losses		(316	)		8			(789	)		(20	)
Write-offs		7			—			37			—
Balance, end of period	$	(1,150	)	$	(20	)	$	(1,150	)	$	(20	)

Schedule of Changes in Sales Reserve

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

	Three Months Ended September 30,						Nine Months Ended September 30,
	2021			2020			2021			2020
Balance, beginning of period	$	(400	)	$	(375	)	$	(175	)	$	(175	)
Additions, net		20			225			(239	)		25
Write-offs		130			—			164			—
Balance, end of period	$	(250	)	$	(150	)	$	(250	)	$	(150	)