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Financial Statement Components (Tables) | 3 Months Ended
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Mar. 31, 2024
Financial Statement Components [Abstract] |
Schedule of Accounts Receivable, net of Allowances | Accounts receivable, net of allowances consist of the following:
| As of March 31, |  | As of December 31,
| 2024 |  | 2023
| (In thousands)
Trade accounts receivable | $ | 43,790 |  |  | $ | 35,612 |
Unbilled accounts receivable | 47,949 |  |  | 43,631 |
Allowance for doubtful accounts and reserve for expected credit losses | (2,508) |  |  | (1,128) |
Other accounts receivable | 221 |  |  | 40 |
Total accounts receivable, net | $ | 89,452 |  |  | $ | 78,155 |
Components of allowance for doubtful accounts and reserve for expected credit losses are as follows:
|  |  | Three months ended March 31,
|  |  |  |  | 2024 |  | 2023 |  |
|  |  |  |  | (In thousands) |  |
Balance, beginning of period |  |  |  |  | $ | (1,128) |  |  | $ | (1,191) |  |  |
Charged to bad debt expense, net of reversals |  |  |  |  | (1,457) |  |  | (304) |  |  |
Deductions (1) |  |  |  |  | 60 |  |  | 148 |  |  |
Impact of foreign currency translation |  |  |  |  | 17 |  |  | (35) |  |  |
Balance, end of period |  |  |  |  | $ | (2,508) |  |  | $ | (1,382) |  |  |
________________________ (1) Write-off of uncollectible accounts after all collection efforts have been exhausted.
Schedule of Accrued Expenses and Other Current Liabilities | Accrued expenses and other current liabilities consisted of the following:
| As of March 31, |  | As of December 31,
| 2024 |  | 2023
| (In thousands)
Accrued expense | $ | 49,088 |  |  | $ | 40,731 |
Accrued compensation and benefits | 9,427 |  |  | 19,142 |
Accrued sales, use, VAT and telecommunications related taxes | 8,702 |  |  | 8,467 |
Other accrued expenses | 896 |  |  | 674 |
Total accrued expenses and other current liabilities | $ | 68,113 |  |  | $ | 69,014 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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