RECEIVABLES (Tables)

9 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Summary of Accounts Receivable

Accounts receivable consisted of the following (in thousands): 

	September 30, 2020		December 31, 2019
	(unaudited)
Trade accounts receivable	$	176,583	$	192,743
Unbilled receivables	47,411		62,864
Allowance for credit losses	(9,633)		(9,990)
Total	$	214,361	$	245,617

Allowance for Credit Loss

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

	September 30, 2020
	(unaudited)
Balance at beginning of period1	$	(11,400)
Provision for expected credit losses	(1,160)
Write-offs	2,841
Foreign exchange effects	86
Balance at end of period	$	(9,633)

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