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Accounts Receivable and Allowance for Doubtful Accounts
 9 Months Ended
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, 2021December 31, 2020
Trade accounts receivable$213,133 $174,604 
Costs in excess of billings53,290 26,915 
Total accounts receivables266,423 201,519 
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 recoveries1,972 
Accounts written off against allowance and other adjustments298 
Ending balance as of September 30, 2021$5,799