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Accounts Receivable and Allowance for Doubtful Accounts | 9 Months Ended
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Sep. 30, 2021
Receivables [Abstract] |
ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS | ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS Accounts receivable consists of the following (in thousands):
| September 30, 2021 |  | December 31, 2020
Trade accounts receivable | $ | 213,133 |  |  | $ | 174,604 |
Costs in excess of billings | 53,290 |  |  | 26,915 |
Total accounts receivables | 266,423 |  |  | 201,519 |
Less allowance for doubtful accounts and contract assets | (5,799) |  |  | (3,529) |
Accounts receivable, net | $ | 260,624 |  |  | $ | 197,990 |
Refer to Note 4 "Revenue" concerning the Company's costs in excess of billings. The following table provides a roll-forward of the allowance for credit losses, for the nine month period ended September 30, 2021, that is deducted from the amortized cost basis of accounts receivable to present the net amount expected to be collected.
Beginning balance as of January 1, 2021 | $ | 3,529 |
Bad debt expense, net of recoveries | 1,972 |
Accounts written off against allowance and other adjustments | 298 |
Ending balance as of September 30, 2021 | $ | 5,799 |

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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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