XML 38 R27.htm IDEA: XBRL DOCUMENT
v3.24.3

Financial Statement Components (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2024
Financial Statement Components [Abstract] |
Schedule of Accounts Receivable, Net of Allowances | Accounts receivable, net of allowances consist of the following:
| As of September 30, |  | As of December 31,
| 2024 |  | 2023
| (In thousands)
Trade accounts receivable | $ | 46,132 |  |  | $ | 35,612 |
Unbilled accounts receivable | 54,824 |  |  | 43,631 |
Allowance for doubtful accounts and reserve for expected credit losses | (1,569) |  |  | (1,128) |
Other accounts receivable | 229 |  |  | 40 |
Total accounts receivable, net | $ | 99,616 |  |  | $ | 78,155 |
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,
| 2024 |  | 2023 |  | 2024 |  | 2023 |  |
| (In thousands) |  |
Balance, beginning of period | $ | (2,843) |  |  | $ | (1,616) |  |  | $ | (1,128) |  |  | $ | (1,191) |  |  |
Charged to bad debt expense, net of reversals | (212) |  |  | 260 |  |  | (2,088) |  |  | (465) |  |  |
Deductions (1) | 1,520 |  |  | 82 |  |  | 1,658 |  |  | 386 |  |  |
Impact of foreign currency translation | (34) |  |  | 9 |  |  | (11) |  |  | 5 |  |  |
Balance, end of period | $ | (1,569) |  |  | $ | (1,265) |  |  | $ | (1,569) |  |  | $ | (1,265) |  |  |
________________________ (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 September 30, |  | As of December 31,
| 2024 |  | 2023
| (In thousands)
Accrued expense | $ | 67,125 |  |  | $ | 40,731 |
Accrued compensation and benefits | 18,388 |  |  | 19,142 |
Accrued sales, use, VAT and telecommunications related taxes | 8,087 |  |  | 8,467 |
Other accrued expenses | 814 |  |  | 674 |
Total accrued expenses and other current liabilities | $ | 94,414 |  |  | $ | 69,014 |

X
- Definition Financial Statement Components [Abstract] + References No definition available. + Details
Name: | band_FinancialStatementComponentsAbstract
Namespace Prefix: | band_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | band_ScheduleOfAccruedExpenseAndOtherCurrentLiabilitiesTableTextBlock
Namespace Prefix: | band_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration