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TRADE RECEIVABLES
12 Months Ended
Dec. 31, 2019
Receivables [Abstract]  
TRADE RECEIVABLES

5.           TRADE RECEIVABLES

The allowance for doubtful accounts is principally calculated based on the application of estimated loss percentages to delinquency aging totals, based on contractual terms, for the various categories of receivables. Bad debt write-offs occur according to Company policies that are specific to pest control, commercial and termite accounts.

         
At December 31,  2019   2018 
(in thousands)        
Gross trade receivables  $139,465   $117,301 
Allowance for doubtful accounts   (16,699)   (13,285)
Net trade receivables  $122,766   $104,016 

At any given time, the Company may have immaterial amounts due from related parties, which are invoiced and settled on a regular basis.