Accounts Receivable, Net

12 Months Ended

Dec. 31, 2022

Accounts Receivable, after Allowance for Credit Loss [Abstract]

Accounts Receivable, Net

ACCOUNTS RECEIVABLE, NET

Accounts receivable consist of the following:

	At December 31,
	2022		2021
In thousands
Trade receivables	$	31,126	$	19,228
U.S. Government contracts:
Billed	14,150		14,748
Costs and accrued profit – not billed	661		167
Commercial and other government contracts:
Billed	41,520		36,787
Costs and accrued profit – not billed	2,268		4,141
Less allowance for doubtful accounts	(2,066)		(1,547)
Accounts receivable, net	$	87,659	$	73,524

The Company performs ongoing evaluations of its customers’ current creditworthiness, as determined by the review of their credit information to determine if events have occurred subsequent to the recognition of revenue and the related receivable that provide evidence that such receivable will be realized in an amount less than that recognized at the time of sale. Estimates of credit losses are based on historical losses, current economic conditions, geographic considerations, and in some cases, evaluating specific customer accounts for risk of loss.

The following table summarizes the activity in the allowance for doubtful accounts in the year ended December 31, 2022:

In thousands
Balance at December 31, 2021	$	(1,547)
Provision	(1,301)
Additions attributable to acquisitions	(67)
Amounts written off	351
Recoveries	495
Changes in foreign currency exchange rates	3
Balance at December 31, 2022	$	(2,066)

Accounts receivable, net includes amounts for matters such as contract changes, negotiated settlements and claims for unanticipated contract costs. These amounts are as follows:

	At December 31,
	2022		2021
In thousands
Contract changes, negotiated settlements and claims for unanticipated contract costs	$	—	$	900
Total	$	—	$	900