Receivables (Tables)

6 Months Ended

Jun. 30, 2020

Receivables [Abstract]

Schedule of Accounts Receivable

Receivables consist of the following (in thousands):

	June 30, 2020		December 31, 2019
Accounts receivable, gross	$	113,649	$	141,732
Customer rebate reserve	(10,318)		(13,922)
Cash discount reserves	(4,784)		(5,326)
Allowance for doubtful accounts	(4,071)		(4,804)
Other, principally returns and allowances reserves	(622)		(1,011)
Accounts receivable, net	$	93,854	$	116,669

Schedule for Allowance for Credit Losses

The movement in the trade receivables allowance for doubtful accounts was as follows (in thousands):

	Six Months Ended June 30, 2020
Balance as of beginning of period	$	4,804
Current period provision	116
Direct write-offs charged against the allowance	(849)
Balance as of end of period	$	4,071

Schedule of Installment Receivables

Installment receivables consist of the following (in thousands):

	June 30, 2020						December 31, 2019
	Current		Long- Term		Total		Current		Long- Term		Total
Installment receivables	$	741	$	338	$	1,079	$	1,192	$	1,257	$	2,449
Less: Unearned interest	(10)		—		(10)		(22)		—		(22)
	731		338		1,069		1,170		1,257		2,427
Allowance for doubtful accounts	(328)		(287)		(615)		(434)		(1,080)		(1,514)
Installment receivables, net	$	403	$	51	$	454	$	736	$	177	$	913

Schedule of Installment Receivables Allowance for Doubtful Accounts

The movement in the installment receivables allowance for doubtful accounts was as follows (in thousands):

	Six Months Ended June 30, 2020		Year Ended December 31, 2019
Balance as of beginning of period	$	1,514	$	1,542
Current period provision	103		479
Direct write-offs charged against the allowance	(1,002)		(507)
Balance as of end of period	$	615	$	1,514

Schedule of Installment Receivables by Class

Installment receivables by class as of June 30, 2020 consist of the following (in thousands):

	Total Installment Receivables		Unpaid Principal Balance		Related Allowance for Doubtful Accounts		Interest Income Recognized
U.S.
Impaired installment receivables with a related allowance recorded	$	741	$	741	$	613	$	—
Canada
Non-Impaired installment receivables with no related allowance recorded	336		326		—		20
Impaired installment receivables with a related allowance recorded	2		2		2		—
Total Canadian installment receivables	338		328		2		20
Total
Non-Impaired installment receivables with no related allowance recorded	336		326		—		20
Impaired installment receivables with a related allowance recorded	743		743		615		—
Total installment receivables	$	1,079	$	1,069	$	615	$	20

Installment receivables by class as of December 31, 2019 consist of the following (in thousands):

	Total Installment Receivables		Unpaid Principal Balance		Related Allowance for Doubtful Accounts		Interest Income Recognized
U.S.
Impaired installment receivables with a related allowance recorded	$	1,762	$	1,762	$	1,497	$	—
Canada
Non-Impaired installment receivables with no related allowance recorded	670		648		—		92
Impaired installment receivables with a related allowance recorded	17		17		17		—
Total Canadian installment receivables	687		665		17		92
Total
Non-Impaired installment receivables with no related allowance recorded	670		648		—		92
Impaired installment receivables with a related allowance recorded	1,779		1,779		1,514		—
Total installment receivables	$	2,449	$	2,427	$	1,514	$	92

Schedule of Financing Receivables

Installment receivables by class as of June 30, 2020 consist of the following (in thousands):

	Total Installment Receivables		Unpaid Principal Balance		Related Allowance for Doubtful Accounts		Interest Income Recognized
U.S.
Impaired installment receivables with a related allowance recorded	$	741	$	741	$	613	$	—
Canada
Non-Impaired installment receivables with no related allowance recorded	336		326		—		20
Impaired installment receivables with a related allowance recorded	2		2		2		—
Total Canadian installment receivables	338		328		2		20
Total
Non-Impaired installment receivables with no related allowance recorded	336		326		—		20
Impaired installment receivables with a related allowance recorded	743		743		615		—
Total installment receivables	$	1,079	$	1,069	$	615	$	20

Installment receivables by class as of December 31, 2019 consist of the following (in thousands):

	Total Installment Receivables		Unpaid Principal Balance		Related Allowance for Doubtful Accounts		Interest Income Recognized
U.S.
Impaired installment receivables with a related allowance recorded	$	1,762	$	1,762	$	1,497	$	—
Canada
Non-Impaired installment receivables with no related allowance recorded	670		648		—		92
Impaired installment receivables with a related allowance recorded	17		17		17		—
Total Canadian installment receivables	687		665		17		92
Total
Non-Impaired installment receivables with no related allowance recorded	670		648		—		92
Impaired installment receivables with a related allowance recorded	1,779		1,779		1,514		—
Total installment receivables	$	2,449	$	2,427	$	1,514	$	92

Schedule of Aging of Installment Receivables

The aging of the company’s installment receivables was as follows (in thousands):

	June 30, 2020						December 31, 2019
	Total		U.S.		Canada		Total		U.S.		Canada
Current	$	330	$	—	$	330	$	659	$	—	$	659
0-30 Days Past Due	3		—		3		2		—		2
31-60 Days Past Due	3		—		3		4		—		4
61-90 Days Past Due	—		—		—		—		—		—
90+ Days Past Due	743		741		2		1,784		1,762		22
	$	1,079	$	741	$	338	$	2,449	$	1,762	$	687