Note 11. Accounts Receivable, net


	January 1,		December 31,	December 31,
	2018		2018	2019
	(in thousands)
Accounts receivable	$	188,774	189,569	165,133
Less: Allowance for doubtful accounts		-	-	-
Less: Loss allowance		-	(290)	(190)
	$	188,774	189,279	164,943

As of December 31, 2018 and 2019, the Company measures the loss allowance for accounts receivable using the simplified approach under IFRS 9 with the lifetime expected credit losses. To measure the expected credit losses, accounts receivable have been grouped based on the days past due, as well as incorporated forward looking information, including relevant industry information. Analysis of expected credit losses which was measured based on the aforementioned method, was as follows:


		December 31,2018
					Loss
	Carrying				allowance
	amount of		Weighted		for lifetime
	accounts		average		expected
	receivable		loss rate		credit
	(in thousands)				(in thousands)
Not past due	$	186,654	0.00	%	-
Past due within 30 days		2,622	0.00	%	-
Past due 31‑60 days		3	0%‑0.01	%	-
Past due 61‑90 days		-	0%‑6.29	%	-
Past due 91‑120 days		-	0%‑18.21	%	-
Past due over 121 days		-	100.00	%	-
	$	189,279			-


	December 31, 2019
					Loss
	Carrying				allowance
	amount of		Weighted		for lifetime
	accounts		average loss		expected
	receivable		rate		credit
	(in thousands)				(in thousands)
Not past due	$	162,765	0.00	%	-
Past due within 30 days		1,685	0%-0.25	%	-
Past due 31‑60 days		474	0%-4.16	%	-
Past due 61‑90 days		-	0%-4.17	%	-
Past due 91‑120 days		19	0%-20.4	%	-
Past due over 121 days		-	100.00	%	-
	$	164,943			-

In addition, the Company recognized a loss allowance amounting to $290 thousand and $190 thousand as of December 31, 2018 and 2019, respectively, for accounts receivable with gross carrying amount of $290 thousand and $190 thousand, due to there was objective evidence indicating that it could not reasonably be expected those receivables would be able to be recovered.

The activity in the loss allowance is as follows:

Loss Allowance


	Balance at			Amounts
	Beginning		Charges to	utilized /	Balance at
Period	of year		earnings	write-offs	end of year
	(in thousands)

Year 2017	$	1,395	155	(1,550)	-
Year 2018	$	-	290	-	290
Year 2019	$	290	67	(167)	190