v3.25.4
Trade Accounts Receivable
12 Months Ended
Dec. 31, 2025
Trade Accounts Receivable [Abstract]  
Trade Accounts Receivable
3. Trade Accounts Receivable

Trade accounts receivables are recorded at their face amount, less an allowance for expected losses on doubtful accounts. The allowance for doubtful accounts is calculated based on customer-specific analysis and an aging methodology using historical loss information. The Company believes historical loss information is a reasonable basis for expected credit losses as the Company’s historical credit loss experience correlates with its customer delinquency status. This information is also adjusted for any known current economic conditions. Forecasted economic conditions have not had a significant impact on the current credit loss estimate due to the short-term nature of the Company’s customer receivables; however, the Company will continue to monitor and evaluate the rapidly changing economic conditions. Additionally, as the Company only has one portfolio segment, there are not different risks between portfolios. Specific accounts are written off against the allowance for doubtful accounts when the receivable is deemed no longer collectible.

The following table summarizes the changes in the allowance for doubtful accounts for the years ended December 31, 2025 and 2024:

(In thousands)
 
Allowance for
Doubtful Accounts
 
Balance at December 31, 2023
 
$
4,373
 
Provision for expected credit losses
   
1,527
 
Accounts written off
   
(596
)
Translation and other activity
   
(281
)
Balance at December 31, 2024
 
$
5,023
 
Provision for expected credit losses
    288  
Accounts written off
    (488 )
Translation and other activity
    305
Balance at December 31, 2025   $ 5,128