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Accounts Receivable and Allowance for Doubtful Receivables | 6 Months Ended
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Aug. 31, 2022
Receivables [Abstract] |
Accounts Receivable and Allowance for Doubtful Receivables | 3. Accounts Receivable and Allowance for Doubtful Receivables Accounts receivable are reduced by an allowance for an estimate of amounts that are uncollectible. Substantially all of the Company’s receivables are due from customers in the United States. The Company extends credit to its customers based upon its evaluation of the following factors: (i) the customer’s financial condition, (ii) the amount of credit the customer requests, and (iii) the customer’s actual payment history (which includes disputed invoice resolution). The Company does not typically require its customers to post a deposit or supply collateral. The Company’s allowance for doubtful receivables is based on an analysis that estimates the amount of its total customer receivable balance that is not collectible. This analysis includes the pooling of receivables based on risk assessment and then assessing a default probability to these pooled balances, which can be influenced by several factors including (i) current market conditions, (ii) historical experience, (iii) reasonable forecast, and (iv) review of customer receivable aging and payment trends. The Company writes off accounts receivable when they become uncollectible, and payments subsequently received on such receivables are credited to the allowance in the period the payment is received. The following table presents the activity in the Company’s allowance for doubtful receivables (in thousands):
|  | Three months ended |  |  | Six months ended |
|  | August 31, |  |  | August 31, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Balance at beginning of period |  | $ | 1,335 |  |  | $ | 954 |  |  | $ | 1,200 |  |  | $ | 961 |
Bad debt expense, net of recoveries |  |  | 213 |  |  |  | 121 |  |  |  | 393 |  |  |  | 159 |
Accounts written off |  |  | (25 | ) |  |  | (59 | ) |  |  | (70 | ) |  |  | (104 | )
Balance at end of period |  | $ | 1,523 |  |  | $ | 1,016 |  |  | $ | 1,523 |  |  | $ | 1,016 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI https://asc.fasb.org/subtopic&trid=2196772 + Details
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- References No definition available. + Details
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