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ACCOUNTS RECEIVABLE | 9 Months Ended
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Sep. 30, 2019
Receivables [Abstract] |
ACCOUNTS RECEIVABLE | ACCOUNTS RECEIVABLE Accounts receivable consisted of the following as of the dates set forth below (amounts in thousands):
| September 30, 2019 |  | December 31, 2018
Accounts receivable | $ | 224,451 |  |  | $ | 245,236 |
Allowance for doubtful accounts | (3,223 | ) |  | (3,404 | )
Accounts receivable, net | $ | 221,228 |  |  | $ | 241,832 |
Accounts receivable are reduced by an estimated allowance for doubtful accounts, which is based on known risks and historical losses.

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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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- References No definition available. + Details
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