Receivables (Tables)

9 Months Ended

Sep. 30, 2021

Receivables [Abstract]

Schedule of Accounts Receivable

Receivables consist of the following (in thousands):

	September 30, 2021		December 31, 2020
Accounts receivable, gross	$	141,003	$	131,055
Customer rebate reserve	(12,689)		(10,730)
Cash discount reserves	(7,285)		(7,320)
Allowance for doubtful accounts	(4,227)		(4,031)
Other, principally returns and allowances reserves	(879)		(386)
Accounts receivable, net	$	115,923	$	108,588

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, 2021
Balance as of beginning of period	$	4,031
Current period provision	432
Recoveries (direct write-offs), net	(236)
Balance as of end of period	$	4,227

Schedule of Installment Receivables

Installment receivables consist of the following (in thousands):

	September 30, 2021						December 31, 2020
	Current		Long-Term		Total		Current		Long-Term		Total
Installment receivables	$	345	$	909	$	1,254	$	704	$	1,105	$	1,809
Allowance for doubtful accounts	(53)		(41)		(94)		(325)		(162)		(487)
Installment receivables, net	$	292	$	868	$	1,160	$	379	$	943	$	1,322

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, 2021		Year Ended December 31, 2020
Balance as of beginning of period	$	487	$	1,514
Current period provision (benefit)	(105)		66
Direct write-offs charged against the allowance	(288)		(1,093)
Balance as of end of period	$	94	$	487

Schedule of Installment Receivables by Class

Installment receivables by class as of September 30, 2021 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	$	239	$	239	$	94	$	—
Asia Pacific
Non-Impaired installment receivables with no related allowance recorded	1,015		1,015		—		—
Total
Non-Impaired installment receivables with no related allowance recorded	1,015		1,015		—		—
Impaired installment receivables with a related allowance recorded	239		239		94		—
Total installment receivables	$	1,254	$	1,254	$	94	$	—

Installment receivables by class as of December 31, 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	$	615	$	615	$	487	$	—
Asia Pacific
Non-impaired installment receivables with no related allowance recorded	1,194		1,194		—		—
Canada
Non-impaired installment receivables with no related allowance recorded	—		—		—		29
Total
Non-impaired installment receivables with no related allowance recorded	1,194		1,194		—		29
Impaired installment receivables with a related allowance recorded	615		615		487		—
Total installment receivables	$	1,809	$	1,809	$	487	$	29

Schedule of Financing Receivables

Installment receivables by class as of September 30, 2021 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	$	239	$	239	$	94	$	—
Asia Pacific
Non-Impaired installment receivables with no related allowance recorded	1,015		1,015		—		—
Total
Non-Impaired installment receivables with no related allowance recorded	1,015		1,015		—		—
Impaired installment receivables with a related allowance recorded	239		239		94		—
Total installment receivables	$	1,254	$	1,254	$	94	$	—

Installment receivables by class as of December 31, 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	$	615	$	615	$	487	$	—
Asia Pacific
Non-impaired installment receivables with no related allowance recorded	1,194		1,194		—		—
Canada
Non-impaired installment receivables with no related allowance recorded	—		—		—		29
Total
Non-impaired installment receivables with no related allowance recorded	1,194		1,194		—		29
Impaired installment receivables with a related allowance recorded	615		615		487		—
Total installment receivables	$	1,809	$	1,809	$	487	$	29

Schedule of Aging of Installment Receivables

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

	September 30, 2021						December 31, 2020
	Total		U.S.		Asia Pacific		Total		U.S.		Asia Pacific
Current	$	1,015	$	—	$	1,015	$	1,194	$	—	$	1,194
0-30 days past due	—		—		—		—		—		—
31-60 days past due	—		—		—		—		—		—
61-90 days past due	—		—		—		—		—		—
90+ days past due	239		239		—		615		615		—
	$	1,254	$	239	$	1,015	$	1,809	$	615	$	1,194