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Financial Statement Components
 9 Months Ended
Sep. 30, 2023
Financial Statement Components [Abstract]  
Financial Statement Components 4. Financial Statement Components
Accounts receivable, net of allowances consist of the following:
As of September 30,As of December 31,
20232022
(In thousands)
Trade accounts receivable$36,477 $40,332 
Unbilled accounts receivable39,743 33,863 
Allowance for doubtful accounts and reserve for expected credit losses
(1,265)(1,191)
Other accounts receivable91 1,461 
Total accounts receivable, net$75,046 $74,465 
Components of allowance for doubtful accounts and reserve for expected credit losses are as follows:
Three months ended September 30,Nine months ended September 30,
2023202220232022
(In thousands)
Allowance for doubtful accounts:
Balance, beginning of period$(1,616)$(945)$(1,191)$(1,661)
Charged to bad debt expense, net of reversals260 (117)(465)64 
Deductions (1)
82 236 386 728 
Impact of foreign currency translation9 34 5 77 
Balance, end of period$(1,265)$(792)$(1,265)$(792)
________________________
(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 September 30,As of December 31,
20232022
(In thousands)
Accrued expense$37,573 $29,990 
Accrued compensation and benefits14,688 21,595 
Accrued sales, use, VAT and telecommunications related taxes7,489 7,799 
Income tax payable— 2,235 
Other accrued expenses702 958 
Total accrued expenses and other current liabilities$60,452 $62,577 

Other liabilities consisted of the following:
As of September 30,As of December 31,
20232022
(In thousands)
Lease incentive$— $10,468 
Other liabilities620 708 
Total other liabilities$620 $11,176