ACCOUNTS RECEIVABLE, NET (Tables)

9 Months Ended

Sep. 30, 2023

Receivables [Abstract]

Schedule of Change in Allowance for Doubtful Accounts and Expected Credit Losses

Accounts receivable, net consists of the following:

(in thousands)	September 30, 2023		December 31, 2022
Billed	$	10,386	$	11,993
Unbilled	5,974		5,359
	16,360		17,352
Less: Allowance for credit losses	(3,379)		(4,363)
Total	$	12,981	$	12,989

Changes in the allowance for expected credit losses consist of the following:

			Additions
(in thousands)	Balance at Beginning of Period		Charged to Expenses		Deductions Note(1)		Balance at End of Period
Allowance for expected credit losses:
Three months ended September 30, 2023	$	4,314	$	(203)	$	732	$	3,379
Three months ended September 30, 2022	4,792		(22)		289		4,481
Nine months ended September 30, 2023	$	4,363	$	319	$	1,303	$	3,379
Nine months ended September 30, 2022	5,297		578		1,394		4,481

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(1)    Amounts written off as uncollectible or transferred to other accounts or utilized.