Accounts Receivable and Allowance for Doubtful Accounts (Tables)

6 Months Ended

Jun. 30, 2021

Receivables [Abstract]

Schedule of Accounts Receivable

Accounts receivable consists of the following (in thousands):

	June 30, 2021		December 31, 2020
Trade accounts receivable	$	182,015	$	174,604
Costs in excess of billings	48,594		26,915
Total accounts receivables	230,609		201,519
Less allowance for doubtful accounts and contract assets	(5,294)		(3,529)
Accounts receivable, net	$	225,315	$	197,990

The following table provides a roll-forward of the allowance for credit losses, for the six month period ended June 30, 2021, that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected.

Beginning balance as of January 1, 2021	$	3,529
Bad debt expense, net of recoveries	1,297
Accounts written off against allowance and other adjustments	468
Ending balance as of June 30, 2021	$	5,294