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Accounts Receivable (Tables)
6 Months Ended
Jun. 30, 2019
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
June 30, 2019
 
December 31, 2018
29 days or less past due
95
%
 
95
%
59 days or less past due
98
%
 
98
%

Changes in Reserves for Credit Losses Related to Accounts Receivable
The following table presents changes in the accounts receivable allowances:
 
Six Months Ended June 30,
  (In thousands)
2019
 
2018
Balance, beginning of year
$
46,948

 
$
33,387

Provision for credit losses
32,623

 
27,862

Other1
14,083

 
9,556

Charge-offs
(47,846
)
 
(38,232
)
Recoveries of amounts previously charged-off
4,628

 
3,505

Currency translation
139

 
(284
)
Balance, end of period
$
50,575

 
$
35,794


1 Consists primarily of charges to other accounts. 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.