RECEIVABLES (Tables)

9 Months Ended

Sep. 30, 2021

Receivables [Abstract]

Summary of Accounts Receivable

Accounts receivable consisted of the following (in thousands): 

	September 30, 2021		December 31, 2020
	(unaudited)
Trade accounts receivable	$	172,664	$	157,513
Unbilled receivables	40,604		46,471
Allowance for credit losses	(8,974)		(9,918)
Total	$	204,294	$	194,066

Allowance for Credit Loss

The following table shows a rollforward of the allowance for credit losses (in thousands):

	September 30, 2021		December 31, 2020
	(unaudited)
Balance at beginning of period	$	9,918	$	9,990
Adoption of accounting pronouncement ASC 3261	—		1,410
Provision for expected credit losses	1,985		1,612
Write-offs	(2,859)		(3,193)
Foreign exchange effects	(70)		99
Balance at end of period	$	8,974	$	9,918

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1 Due to the initial adoption of ASC 326 as of January 1, 2020.