RECEIVABLES (Tables)

3 Months Ended

Mar. 31, 2020

Receivables [Abstract]

Summary of Accounts Receivable

Accounts receivable consisted of the following (in thousands):

	March 31, 2020			December 31, 2019
	(unaudited)
Trade accounts receivable	$	167,409		$	192,743
Unbilled receivables	66,376			62,864
Allowance for doubtful accounts	(9,674		)	(9,990		)
Total	$	224,111		$	245,617

Allowance for Credit Loss

The following table shows a rollforward of the allowance for credit losses:

	March 31, 2020
	(unaudited)
Balance at beginning of period1	$	(11,400	)
Provision for expected credit losses	45
Write-offs	1,441
Foreign exchange effects	240
Balance at end of period	$	(9,674	)

_________________

¹ Includes $1.4 million due to the initial adoption of ASC 326 as of January 1, 2020.