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Trade Accounts Receivable
6 Months Ended
Jun. 30, 2017
Receivables [Abstract]  
Trade Accounts Receivable

Note 4. – Trade accounts receivable

 

Trade accounts receivable consists of the following:

 

    June 30, 2017     December 31, 2016  
Trade accounts receivable   $ 108,806     $ 94,380  
Less: Allowance for doubtful accounts     (2,493 )     (2,083 )
    $ 106,313     $ 92,297  

 

The changes in allowances for doubtful accounts for the six months June 30, 2017 and the year ended December 31, 2016 are as follows:

 

    June 30, 2017     December 31, 2016  
Balance at beginning of year   $ 2,083     $ 189  
Provision for bad debts     2,617       4,686  
Allowance from acquired business     1,000       -  
Deductions and write-offs, net of foreign currency adjustment     (3,207 )     (2,792 )
Balance at end of year   $ 2,493     $ 2,083