We adopted ASU 2016-13 using the modified retrospective transition approach, which required the recognition of expected credit losses for our accounts receivable and our contract assets, consisting of unbilled receivables. The adoption of the new guidance did not have a material impact on our condensed consolidated financial statements as the expected credit loss model was not significantly different from our prior policy and methodology for determining the allowance for doubtful accounts. As part of our assessment of the adequacy of the allowance for doubtful accounts, we considered a number of factors including, but not limited to, historical credit loss experience and adjustments for certain asset-specific risk characteristics, such as bankruptcy filings, internal assessments of client credit quality, age of the client receivable balances, review of major third-party credit-rating agencies, and evaluation of external factors such as economic conditions, including the potential impacts of the COVID-19 pandemic, that may affect a client’s ability to pay, or other client-specific factors.

Accounts receivable includes invoiced amounts where the right to receive payment is unconditional and only subject to the passage of time. Allowance for doubtful accounts are reported as a component of accounts receivable as summarized below:

	December 31, 2020			March 31, 2020
Accounts receivable, gross	$	80,675		$	83,555
Allowance for doubtful accounts		(3,934	)		(3,549	)
Accounts receivable, net	$	76,741		$	80,006

The following table represents the changes in the allowance for doubtful accounts, as of and for the three months ended December 31, 2020:

Balance as of September 30, 2020	$	(3,909	)
Additions charged to costs and expenses		(645	)
Deductions		620
Balance as of December 31, 2020	$	(3,934	)

The following table represents the changes in the allowance for doubtful accounts, as of and for the nine months ended December 31, 2020:

Balance as of March 31, 2020	$	(3,549	)
Additions charged to costs and expenses		(2,044	)
Deductions		1,659
Balance as of December 31, 2020	$	(3,934	)