Financial Statement Components

6 Months Ended

Jun. 30, 2023

4. Financial Statement Components

Accounts receivable, net of allowances consist of the following:


	As of June 30,		As of December 31,
	2023		2022

	(In thousands)
Trade accounts receivable	$	33,262	$	40,332
Unbilled accounts receivable	39,100		33,863
Allowance for doubtful accounts and reserve for expected credit losses	(1,616)		(1,191)
Other accounts receivable (1)	4,118		1,461
Total accounts receivable, net	$	74,864	$	74,465

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(1) Other accounts receivable includes $4.0 million from business interruption insurance recoveries as of June 30, 2023.

Components of allowance for doubtful accounts and reserve for expected credit losses are as follows:


	Three months ended June 30,				Six months ended June 30,
	2023		2022		2023		2022

	(In thousands)
Allowance for doubtful accounts:
Balance, beginning of period	$	(1,382)	$	(1,680)	$	(1,191)	$	(1,661)
Charged to bad debt expense, net of reversals	(421)		322		(725)		181
Deductions (1)	156		381		304		492
Impact of foreign currency translation	31		32		(4)		43



Balance, end of period	$	(1,616)	$	(945)	$	(1,616)	$	(945)

________________________

(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 June 30,		As of December 31,
	2023		2022

	(In thousands)
Accrued expense	$	33,180	$	29,990
Accrued compensation and benefits	14,622		21,595
Accrued sales, use, VAT and telecommunications related taxes	7,895		7,799

Current portion of finance lease	112		143

Income tax payable	2,263		2,235
Other accrued expenses	618		815
Total accrued expenses and other current liabilities	$	58,690	$	62,577

Other liabilities consisted of the following: