ACCOUNTS RECEIVABLE (Notes)

12 Months Ended

Dec. 31, 2018

Receivables [Abstract]

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

Accounts receivable, net of allowances, consisted of the following at December 31, 2018 and 2017 (in thousands):

	December 31,
	2018			2017
Accounts receivable	$	69,093		$	51,276
Less:
Allowance for doubtful accounts	(1,339		)	(1,226		)
Allowance for sales returns and rebates	—			(9,916		)
Total	$	67,754		$	40,134

The increase in accounts receivable is due to the reclassification of allowances for sales returns, rebates and other adjustments to selling prices that are considered variable consideration under ASC 606 and are now presented as a liability on our balance sheet. Accounts receivable also increased due to advanced contractual support billings now being recorded on a gross basis in accounts receivable when it is due, rather than being net against corresponding unamortized deferred revenue.