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Estimated Credit Losses (Notes) | 3 Months Ended
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Mar. 31, 2020
Estimated Credit Losses [Abstract] |
Estimated Credit Losses | Note 4. Estimated Credit Losses The Company's trade accounts receivable are recorded at net realizable value, which includes an appropriate allowance for estimated credit losses, as well as reserves related to product returns and sales programs as described in Note 3. Under ASC Topic 326, the “expected credit loss” model will replace the “incurred loss” model and will require consideration of a broader range of information to estimate expected credit losses over the life of the asset. The Company's prior methodology for estimating credit losses on trade accounts receivable did not differ significantly from the new requirements of ASC 326. Specific allowance amounts are established to record the appropriate provision for customers that have a higher probability of default. An estimate of credit losses for the remaining customers in the aggregate is based upon historical bad debts, current customer receivable balances, age of customer receivable balances, the customers' financial condition, all of which are subject to change. Additionally, the Company’s monitoring activities now consider future reasonable and supportable forecasts of economic conditions to adjust all general reserve percentages as necessary. Balances are written off when determined to be uncollectible. The Company considered the current and expected future economic and market conditions surrounding the COVID-19 pandemic and determined, based on current information, that the estimate of credit losses as of March 31, 2020 was not significantly impacted. Actual uncollected amounts have historically been consistent with the Company’s expectations. The Company's payment terms on its receivables from customers are generally 60 days or less. The following table provides a reconciliation of the activity related to the Company’s allowance for estimated credit losses (in thousands):
| Three Months Ended March 31,
| 2020 |  | 2019
| (in thousands)
Beginning balance as of January 1 | $ | 5,992 |  |  | $ | 5,610 |
Adjustment due to the adoption of Topic 326 | 289 |  |  | — |
Provision for credit losses | 13 |  |  | (123 | )
Write-off of uncollectible amounts, net of recoveries | (154 | ) |  | (13 | )
Ending balance as of March 31 | $ | 6,140 |  |  | $ | 5,474 |

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