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Accounts Receivable and Contract Assets
 12 Months Ended
Dec. 31, 2023
Accounts Receivable and Contract Assets [Abstract]  
Accounts Receivable and Contract Assets

3.  Accounts Receivable and Contract Assets

Accounts receivable are summarized in the following table:

 
As of
    
As of
        
   
Dec. 31, 2023
    
Dec. 31, 2022
    
Change
  
                   
Accounts receivable – customers
  
$
8,250
    
$
7,069
    
$
1,181
Other receivables
    
592
      
487
      
105
  
     
8,842
      
7,556
      
1,286
Less: allowance for doubtful accounts
    
(1,005
)
    
(855
)
    
(150
)
Accounts receivable, net
  
$
7,837
    
$
6,701
    
$
1,136
                         
Unbilled revenue
  
$
3,484
    
$
3,290
    
$
194

Differences in timing of revenue recognition, billings, and cash collections result in receivables, which are contract assets.  Generally, billing occurs subsequent to revenue recognition, resulting in unbilled revenue on the balance sheet, which is also a contract asset.  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.