DETAILS OF SELECTED BALANCE SHEET ACCOUNTS

3 Months Ended

Mar. 31, 2021

Balance Sheet Related Disclosures [Abstract]

DETAILS OF SELECTED BALANCE SHEET ACCOUNTS

Additional information regarding selected balance sheet accounts at March 31, 2021 and December 31, 2020 is presented below (in thousands):


	March 31, 2021		December 31, 2020
Accounts receivable, net:
Trade	$	60,116	$	66,071
Unbilled revenue	26,122		22,565
Other (1)	2,003		1,421
Total accounts receivable	88,241		90,057
Allowance for credit losses	(458)		(275)
Total accounts receivable, net	$	87,783	$	89,782

(1)As of March 31, 2021 and December 31, 2020, Other accounts receivable included a $1.7 million and $1.1 million receivable, respectively, related to the Canada Emergency Wage Subsidy (CEWS), a subsidy implemented by the Canadian government in response to the COVID-19 pandemic. Other income related to the CEWS during the three months ended March 31, 2021 and 2020 was $2.8 million and zero, respectively.


	March 31, 2021		December 31, 2020
Inventories:
Finished goods and purchased products	$	4,944	$	5,047
Work in process	559		45
Raw materials	1,174		1,089
Total inventories	$	6,677	$	6,181


	Estimated Useful Life (in years)			March 31, 2021		December 31, 2020
Property, plant and equipment, net:
Land				$	47,506	$	47,751
Accommodations assets	3	—	15	1,723,838		1,737,620
Buildings and leasehold improvements	7	—	20	28,840		28,831
Machinery and equipment	4	—	15	13,183		12,784
Office furniture and equipment	3	—	7	63,662		61,850
Vehicles	3	—	5	14,450		15,363
Construction in progress				4,844		5,523
Total property, plant and equipment				1,896,323		1,909,722
Accumulated depreciation				(1,427,362)		(1,422,792)
Total property, plant and equipment, net				$	468,961	$	486,930

As of December 31, 2020, assets held for sale included $3.9 million related to our modular construction and manufacturing plant near Edmonton, Alberta, Canada. During the first quarter 2021, the manufacturing facility was sold.


	March 31, 2021		December 31, 2020
Accrued liabilities:
Accrued compensation	$	16,629	$	22,475
Accrued taxes, other than income taxes	2,701		3,099

Other	1,471		1,775
Total accrued liabilities	$	20,801	$	27,349