RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2022

Receivables [Abstract]

Summary of Accounts Receivable

A summary of accounts receivable as of December 31, 2022 and 2021 is as follows (in thousands): 

	December 31,
	2022		2021
Trade accounts receivable	$	160,572	$	142,975
Unbilled revenues	31,379		33,141
Allowance for credit losses	(5,262)		(7,843)
Accounts receivable, net	$	186,689	$	168,273

Allowance for Credit Loss

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

	Twelve Months Ended December 31,
	2022		2021
Balance at beginning of period	$	7,843	$	9,115
Provision for expected credit losses	1,059		2,332
Recoveries collected	(1,114)		(369)
Write-offs	(2,479)		(3,201)
Foreign exchange effects	(47)		(34)
Balance at end of period	$	5,262	$	7,843