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Accounts Receivable and Revenues from Contracts with Customers (Tables)
9 Months Ended
Sep. 30, 2018
Receivables [Abstract]  
Summary of Accounts Receivable
The following table summarizes our accounts receivable by type as of the dates presented:
 
September 30,
 
December 31,
 
2018
 
2017
Customers
$
64,965

 
$
39,106

Joint interest partners
8,789

 
32,493

Other
532

 
584

 
74,286

 
72,183

Less: Allowance for doubtful accounts
(2,241
)
 
(2,362
)
 
$
72,045

 
$
69,821



Revenue from External Customers by Products and Services
The following table illustrates the impact of the adoption of ASC Topic 606 on our Condensed Consolidated Statement of Operations for the three and nine months ended September 30, 2018:
 
Three Months Ended September 30, 2018
 
As Determined
 
As Reported Under
 
Increase
 
Under Prior GAAP
 
ASC Topic 606
 
(Decrease)
Revenues
 
 
 
 
 
Crude oil
$
117,059

 
$
117,059

 
$

Natural gas liquids
$
6,530

 
$
5,976

 
$
(554
)
Natural gas
$
3,768

 
$
3,768

 
$

Marketing services (included in Other revenues, net)
$
143

 
$
143

 
$

Operating expenses
 
 
 
 
 
Gathering, processing and transportation
$
5,482

 
$
4,928

 
$
(554
)
Net income
$
16,276

 
$
16,276

 
$

 
 
 
 
 
 
 
Nine Months Ended September 30, 2018
 
As Determined
 
As Reported Under
 
Increase
 
Under Prior GAAP
 
ASC Topic 606
 
(Decrease)
Revenues
 
 
 
 
 
Crude oil
$
290,033

 
$
290,033

 
$

Natural gas liquids
$
16,025

 
$
14,455

 
$
(1,570
)
Natural gas
$
10,470

 
$
10,470

 
$

Marketing services (included in Other revenues, net)
$
388

 
$
388

 
$

Operating expenses
 
 
 
 

Gathering, processing and transportation
$
14,431

 
$
12,861

 
$
(1,570
)
Net income
$
24,050

 
$
24,050

 
$