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ACCOUNTS RECEIVABLE | 12 Months Ended
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Dec. 31, 2022
Receivables [Abstract] |
ACCOUNTS RECEIVABLE | ACCOUNTS RECEIVABLE Accounts receivable, net of allowances, consisted of the following:
| As of December 31, |  |
(in thousands) | 2022 |  | 2021 |  |
Accounts receivable | $ | 110,576 |  |  | $ | 91,382 |  |  |
Less: allowance for expected credit losses and sales returns | (2,149) |  |  | (2,853) |  |  |
Total | $ | 108,427 |  |  | $ | 88,529 |  |  |
Trade accounts receivable are recorded at invoiced amounts and do not bear interest. The Company generally does not require collateral and performs ongoing credit evaluations of its customers and provides for expected losses. The Company maintains an allowance for expected credit losses based upon the expected collectability of its accounts receivable. The expectation of collectability is based on the Company’s review of credit profiles of customers, contractual terms and conditions, current economic trends and historical payment experience. The Company offers return rights which are specifically identified and accrued for as sales returns at the end of the period. The following table is a summary of activities in allowances for expected credit losses and sales returns:
(in thousands) | Balance at Beginning of Period |  | Charges to Revenue |  | Charges (Credits) to Expense |  | Deductions from Reserves |  | Balance at End of Period
Year ended December 31, |  |  |  |  |  |  |  |  |
2022 | $ | 2,853 |  |  | $ | 1,118 |  |  | $ | 836 |  |  | $ | (2,658) |  |  | $ | 2,149 |
2021 | $ | 2,068 |  |  | $ | 2,609 |  |  | $ | 1,533 |  |  | $ | (3,357) |  |  | $ | 2,853 |
2020 | $ | 3,013 |  |  | $ | 1,367 |  |  | $ | 299 |  |  | $ | (2,611) |  |  | $ | 2,068 |

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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 https://asc.fasb.org/subtopic&trid=2196772 + Details
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- References No definition available. + Details
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