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Financial Statement Components | 6 Months Ended
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Jun. 30, 2024
Financial Statement Components [Abstract] |
Financial Statement Components | 4. Financial Statement Components Accounts receivable, net of allowances consist of the following:
| As of June 30, |  | As of December 31,
| 2024 |  | 2023
| (In thousands)
Trade accounts receivable | $ | 40,763 |  |  | $ | 35,612 |
Unbilled accounts receivable | 47,161 |  |  | 43,631 |
Allowance for doubtful accounts and reserve for expected credit losses | (2,843) |  |  | (1,128) |
Other accounts receivable | 495 |  |  | 40 |
Total accounts receivable, net | $ | 85,576 |  |  | $ | 78,155 |
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,
| 2024 |  | 2023 |  | 2024 |  | 2023 |  |
| (In thousands) |  |
Balance, beginning of period | $ | (2,508) |  |  | $ | (1,382) |  |  | $ | (1,128) |  |  | $ | (1,191) |  |  |
Charged to bad debt expense, net of reversals | (419) |  |  | (421) |  |  | (1,876) |  |  | (725) |  |  |
Deductions (1) | 78 |  |  | 156 |  |  | 138 |  |  | 304 |  |  |
Impact of foreign currency translation | 6 |  |  | 31 |  |  | 23 |  |  | (4) |  |  |
Balance, end of period | $ | (2,843) |  |  | $ | (1,616) |  |  | $ | (2,843) |  |  | $ | (1,616) |  |  |
________________________ (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,
| 2024 |  | 2023
| (In thousands)
Accrued expense | $ | 46,693 |  |  | $ | 40,731 |
Accrued compensation and benefits | 12,596 |  |  | 19,142 |
Accrued sales, use, VAT and telecommunications related taxes | 8,903 |  |  | 8,467 |
Other accrued expenses | 1,064 |  |  | 674 |
Total accrued expenses and other current liabilities | $ | 69,256 |  |  | $ | 69,014 |

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