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Financial Statement Components
9 Months Ended
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,
20242023
(In thousands)
Trade accounts receivable$46,132 $35,612 
Unbilled accounts receivable54,824 43,631 
Allowance for doubtful accounts and reserve for expected credit losses
(1,569)(1,128)
Other accounts receivable229 40 
Total accounts receivable, net$99,616 $78,155 
Components of allowance for doubtful accounts and reserve for expected credit losses are as follows:
Three months ended September 30,Nine months ended September 30,
2024202320242023
(In thousands)
Balance, beginning of period$(2,843)$(1,616)$(1,128)$(1,191)
Charged to bad debt expense, net of reversals(212)260 (2,088)(465)
Deductions (1)
1,520 82 1,658 386 
Impact of foreign currency translation(34)(11)
Balance, end of period$(1,569)$(1,265)$(1,569)$(1,265)
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(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,
20242023
(In thousands)
Accrued expense$67,125 $40,731 
Accrued compensation and benefits18,388 19,142 
Accrued sales, use, VAT and telecommunications related taxes8,087 8,467 
Other accrued expenses814 674 
Total accrued expenses and other current liabilities$94,414 $69,014