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Financial Statement Components | 3 Months Ended
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Mar. 31, 2021
Financial Statement Components [Abstract] |
Financial Statement Components | 4. Financial Statement Components Accounts receivable, net of allowances consist of the following:
| As of December 31, |  | As of March 31,
| 2020 |  | 2021
Trade accounts receivable | $ | 26,504 |  |  | $ | 22,591 |
Unbilled accounts receivable | 27,692 |  |  | 28,490 |
Allowance for doubtful accounts and reserve for expected credit losses | (1,203) |  |  | (1,218) |
Other accounts receivable | 2,250 |  |  | 1,595 |
Total accounts receivable, net | $ | 55,243 |  |  | $ | 51,458 |
Components of allowance for doubtful accounts and reserve for expected credit losses are as follows:
|  |  |  |  | Three months ended March 31,
|  |  |  |  |  |  | 2020 |  | 2021
Allowance for doubtful accounts: |  |  |  |  |  |  |  |  |
Balance, beginning of period |  |  |  |  |  |  | $ | (769) |  |  | $ | (1,203) |
Charged to bad debt expense |  |  |  |  |  |  | (189) |  |  | (48) |
Deductions (1) |  |  |  |  |  |  | 75 |  |  | 10 |
Impact of foreign currency translation |  |  |  |  |  |  | — |  |  | 23 |
Balance, end of period |  |  |  |  |  |  | $ | (883) |  |  | $ | (1,218) |
________________________ (1) Write off of uncollectible accounts after all collection efforts have been exhausted. Accrued expenses and other current liabilities consisted of the following:
| As of December 31, |  | As of March 31,
| 2020 |  | 2021
Accrued expense | $ | 31,549 |  |  | $ | 32,476 |
Accrued compensation and benefits | 19,534 |  |  | 11,531 |
Accrued sales, use, VAT and telecommunications related taxes | 9,142 |  |  | 9,114 |
Other accrued expenses | 2,657 |  |  | 2,588 |
Current portion of finance lease | 183 |  |  | 175 |
Total accrued expenses and other current liabilities | $ | 63,065 |  |  | $ | 55,884 |

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- Definition The entire disclosures of supplemental information, including descriptions and amounts, related to the balance sheet, income statement, and/or cash flow statement. + References No definition available. + Details
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