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Expected Credit Losses
 9 Months Ended
Sep. 30, 2024
Credit Loss [Abstract]  
Expected Credit Losses Expected Credit Losses
We are exposed to credit losses primarily through sales of products and services. Our expected loss allowance methodology for accounts receivable, contract assets, notes receivable and off-balance sheet exposures is developed using historical collection experience, published or estimated credit default rates for entities that represent our customer base, current and future economic and market conditions, and a review of the current status of customers’ trade accounts receivables. Additionally, specific allowance amounts are established to record the appropriate provision for customers that have a higher probability of default. Our monitoring activities include account reconciliation, dispute resolution, payment confirmation, consideration of customers’ financial condition and macroeconomic conditions. Balances are written off when determined to be uncollectible. We review receivables for U.S. and international customers separately to better reflect different published credit default rates and economic and market conditions.
The following table provides a roll-forward of the allowance for expected credit losses for finance receivables and off-balance sheet exposures. The expected credit losses for receivables are deducted from the amortized cost basis of accounts receivable, contract assets and notes receivable to present the net amount expected to be collected (in thousands):
Nine Months Ended September 30, 2024
United StatesOther countriesTotal
Balance, beginning of period$3,369 $597 $3,966 
Provision for expected credit losses2,606 216 2,822 
Amounts written off charged against the allowance(700)(84)(784)
Other, including foreign currency translation— 14 14 
Balance, end of period$5,275 $743 $6,018 
As of September 30, 2024 and December 31, 2023, the allowance for expected credit losses for each type of customer receivable and off-balance sheet exposures were as follows (in thousands):
September 30, 2024December 31, 2023
Accounts receivable and notes receivable, current$3,292 $2,392 
Contract assets, net2,678 1,516 
Long-term notes receivable, net of current portion48 44 
Other current liabilities— 14 
Total allowance for expected credit losses on customer receivables$6,018 $3,966