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Credit Losses | 3 Months Ended
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Mar. 31, 2021
Credit Loss [Abstract] |
Allowance for Credit Losses | 7. Credit Losses Effective January 1, 2020, the Company adopted ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments prospectively. This ASU replaces the incurred loss impairment model with an expected credit loss impairment model for financial instruments, including trade receivables. The amendment requires entities to consider forward-looking information to estimate expected credit losses, resulting in earlier recognition of losses for receivables that are current or not yet due, which were not considered under the previous accounting guidance. Upon adoption, the Company recorded a noncash cumulative effect adjustment to retained earnings of $2.1 million, net of $0.6 million of income taxes, on the opening consolidated balance sheet as of January 1, 2020. The Company is exposed to credit losses primarily through sales of products and services. Due to the short-term nature of such receivables, the estimate of amount of accounts receivable that may not be collected is based on aging of the accounts receivable balances and other historical and forward-looking information on the financial condition of customers. Balances are written off when determined to be uncollectible. The following table provides a roll-forward of the allowance for credit losses that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected.
| 2021 |  | 2020
Beginning Balance, December 31 of the Prior Year | $ | 40,474 |  |  | $ | 29,381 |
Adoption of ASU 2016-13, cumulative-effect adjustment to retained earnings | — |  |  | 2,706 |
Provision for expected credit losses, net of recoveries | 112 |  |  | 3,703 |
Amounts written off charged against the allowance | (973) |  |  | (811) |
Other, including dispositions and foreign currency translation | 28 |  |  | (1,078) |
Ending balance, March 31 | $ | 39,641 |  |  | $ | 33,901 |

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- Definition The entire disclosure for allowance for credit losses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -URI http://asc.fasb.org/topic&trid=2196771 + Details
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