Receivables (Tables)

9 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Schedule of Accounts Receivable

Receivables consist of the following (in thousands):

	September 30, 2020		December 31, 2019
Accounts receivable, gross	$	132,809	$	141,732
Customer rebate reserve	(13,075)		(13,922)
Cash discount reserves	(5,290)		(5,326)
Allowance for doubtful accounts	(4,697)		(4,804)
Other, principally returns and allowances reserves	(790)		(1,011)
Accounts receivable, net	$	108,957	$	116,669

Schedule for Allowance for Credit Losses

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

	Nine Months Ended September 30, 2020
Balance as of beginning of period	$	4,804
Current period provision	522
Direct write-offs charged against the allowance	(629)
Balance as of end of period	$	4,697

Schedule of Installment Receivables

Installment receivables consist of the following (in thousands):

	September 30, 2020						December 31, 2019
	Current		Long- Term		Total		Current		Long- Term		Total
Installment receivables	$	555	$	228	$	783	$	1,192	$	1,257	$	2,449
Less: Unearned interest	(3)		—		(3)		(22)		—		(22)
	552		228		780		1,170		1,257		2,427
Allowance for doubtful accounts	(291)		(164)		(455)		(434)		(1,080)		(1,514)
Installment receivables, net	$	261	$	64	$	325	$	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):

	Nine Months Ended September 30, 2020		Year Ended December 31, 2019
Balance as of beginning of period	$	1,514	$	1,542
Current period provision	32		479
Direct write-offs charged against the allowance	(1,091)		(507)
Balance as of end of period	$	455	$	1,514

Schedule of Installment Receivables by Class

Installment receivables by class as of September 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	$	649	$	649	$	453	$	—
Canada
Non-Impaired installment receivables with no related allowance recorded	132		129		—		26
Impaired installment receivables with a related allowance recorded	2		2		2		—
Total Canadian installment receivables	134		131		2		26
Total
Non-Impaired installment receivables with no related allowance recorded	132		129		—		26
Impaired installment receivables with a related allowance recorded	651		651		455		—
Total installment receivables	$	783	$	780	$	455	$	26

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 September 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	$	649	$	649	$	453	$	—
Canada
Non-Impaired installment receivables with no related allowance recorded	132		129		—		26
Impaired installment receivables with a related allowance recorded	2		2		2		—
Total Canadian installment receivables	134		131		2		26
Total
Non-Impaired installment receivables with no related allowance recorded	132		129		—		26
Impaired installment receivables with a related allowance recorded	651		651		455		—
Total installment receivables	$	783	$	780	$	455	$	26

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):

	September 30, 2020						December 31, 2019
	Total		U.S.		Canada		Total		U.S.		Canada
Current	$	132	$	—	$	132	$	659	$	—	$	659
0-30 Days Past Due	—		—		—		2		—		2
31-60 Days Past Due	—		—		—		4		—		4
61-90 Days Past Due	—		—		—		—		—		—
90+ Days Past Due	651		649		2		1,784		1,762		22
	$	783	$	649	$	134	$	2,449	$	1,762	$	687