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Accounts Receivable and Contract Assets
 3 Months Ended
Mar. 31, 2021
Accounts Receivable and Contract Assets [Abstract]  
Accounts Receivable and Contract Assets
2.  Accounts Receivable and Contract Assets

Accounts receivable and contract assets are summarized in the following table:

 
As of
Mar. 31, 2021
  
As of
Dec. 31, 2020
  
Change
 
          
Accounts receivable – customers
 
$
4,416
  
$
5,633
  
$
(1,217
)
Other receivables
  
314
   
206
   
108
 
   
4,730
   
5,839
   
(1,109
)
Less: allowance for doubtful accounts
  
(714
)
  
(655
)
  
(59
)
Accounts receivable, net
 
$
4,016
  
$
5,184
  
$
(1,168
)
             
Unbilled revenue
 
$
2,876
  
$
2,847
  
$
29
 

Differences in timing of revenue recognition, billings, and cash collections result in receivables and contract assets.  Generally, billing occurs subsequent to revenue recognition, resulting in a contract asset reported as unbilled revenue on the balance sheet.  The Company does not receive advances or deposits from customers before revenue is recognized so no contract liabilities are reported.  Accounts receivable are recorded when the right to consideration becomes unconditional and are presented separately on the balance sheet.  The changes in accounts receivable – customers and in unbilled revenue were primarily due to normal timing difference between performance and the customer’s payments.