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Accounts Receivable and Contract Assets
 9 Months Ended
Sep. 30, 2022
Accounts Receivable and Contract Assets [Abstract]  
Accounts Receivable and Contract Assets

3.  Accounts Receivable and Contract Assets

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

 
As of
Sep. 30, 2022
    
As of
Dec. 31, 2021
    
Change
  
                   
Accounts receivable – customers
  
$
5,873
    
$
5,034
    
$
839
Other receivables
    
422
      
455
      
(33
)
     
6,295
      
5,489
      
806
Less: allowance for doubtful accounts
    
(834
)
    
(855
)
    
21
Accounts receivable, net
  
$
5,461
    
$
4,634
    
$
827
                         
Unbilled revenue
  
$
3,084
    
$
2,784
    
$
300
  

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.