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Accounts Receivable (Tables)
 9 Months Ended
Sep. 30, 2018
Receivables [Abstract]  
Past Due Financing Receivables
The following table presents the outstanding balance of trade accounts receivable that are less than 30 and 60 days past due, in each case, as a percentage of total trade accounts receivable:
Delinquency Status
September 30, 2018
 
December 31, 2017
29 days or less past due
97
%
 
95
%
59 days or less past due
99
%
 
97
%
Changes in Reserves for Credit Losses Related to Accounts Receivable
The following table presents changes in the accounts receivable allowances:
 
Nine Months Ended September 30,
  (In thousands)
2018
 
2017
Balance, beginning of year
$
30,207

 
$
20,092

Provision for credit losses
46,930

 
47,927

Charges to other accounts1
14,408

 
12,221

Charge-offs
(58,532
)
 
(53,044
)
Recoveries of amounts previously charged-off
5,439

 
5,085

Currency translation
(349
)
 
431

Balance, end of period
$
38,103

 
$
32,712


1 The Company earns revenue by assessing monthly finance fees on accounts with overdue balances. These fees are recognized as revenue at the time the fees are assessed. The finance fee is calculated using the greater of a minimum charge or a stated late fee rate multiplied by the outstanding balance that is subject to a late fee charge. On occasion, these fees are waived to maintain relationship goodwill. Charges to other accounts represents the offset against the late fee revenue recognized when the Company establishes a reserve for such waived amounts.