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RECEIVABLES (Tables)
 3 Months Ended
Mar. 31, 2021
Receivables [Abstract]  
Summary of Accounts Receivable
Accounts receivable consisted of the following (in thousands): 
March 31, 2021December 31, 2020
 (unaudited) 
Trade accounts receivable$142,841 $157,513 
Unbilled receivables60,404 46,471 
Allowance for credit losses(9,031)(9,918)
Total$194,214 $194,066 
Allowance for Credit Loss
The following table shows a rollforward of the allowance for credit losses:
 March 31, 2021March 31, 2020
 (unaudited)(unaudited)
Balance at beginning of period9,918 $9,990 
Adoption of account pronouncement ASC 3261
— 1,410 
Provision for expected credit losses352 (45)
Write-offs(1,212)(1,441)
Foreign exchange effects(27)(240)
Balance at end of period9,031 9,674 
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1 Due to the initial adoption of ASC 326 as of January 1, 2020.