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Receivables and Unbilled Receivables | 12 Months Ended
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Dec. 31, 2020
Receivables [Abstract] |
Receivables and Unbilled Receivables | Receivables and Unbilled Receivables Receivables, net and unbilled receivables, net as of December 31, 2020 and 2019, respectively, were as follows (in thousands):
| 2020 |  | 2019
Receivables, net | $ | 55,471 |  |  | $ | 70,630 |
Unbilled receivables, net | 22,358 |  |  | 46,279 |
Total | $ | 77,829 |  |  | $ | 116,909 |
Receivables, net are recorded at face value less an allowance for credit losses of approximately $1.5 million and $396 thousand as of December 31, 2020 and 2019, respectively. The allowance for credit loss is determined using a combination of specific reserves for accounts that are deemed to exhibit credit loss indicators and general reserves that are judgmental determined using loss rates based on historical write-offs and consideration of recent forecasted information, including underlying economic expectations. The credit loss reserves are updated quarterly for most recent write-offs and collections information and underlying expectations, which for the year ended December 31, 2020 included consideration of the current and expected future economic and market conditions surrounding the COVID-19 pandemic. A summary of activity in our allowance for credit losses for the year ended December 31, 2020 is as follows (in thousands):
Balance as of December 31, 2019 |  |  |  |  |  |  |  | $ | 396 |
Change in estimates |  |  |  |  |  |  |  | 1,767 |
Write-offs |  |  |  |  |  |  |  | (441) |
Recoveries |  |  |  |  |  |  |  | (229) |
Balance as of December 31, 2020 |  |  |  |  |  |  |  | $ | 1,493 |
The unbilled receivables balance includes certain costs for work performed at risk but which we believe will be funded by the government totaling approximately $2.6 million and $15.2 million as of December 31, 2020 and 2019, respectively. We expect to invoice substantially all unbilled receivables during 2021.

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
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