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Financial Statement Components | 9 Months Ended
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Sep. 30, 2024
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,
| 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. 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 |

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