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Accounts Receivable
12 Months Ended
Dec. 31, 2021
Accounts Receivable [Abstract]  
Accounts Receivable

Note 7 — Accounts Receivable

 

Accounts Receivable consisted of the following as of December 31, 2021 and December 31, 2020: 

 

(Dollar Amounts in Thousands)  December 31,
2021
   December 31,
2020
 
Accounts receivable, gross  $8,637   $4,068 
Less allowance for doubtful accounts   (1,415)   (54)
Accounts receivable, net  $7,222   $4,014 

 

NEIA, a related party, accounted for $3.5 million and $1.7 million of accounts receivable, net as of December 31, 2021 and December 31, 2020, respectively.

 

The changes in the allowance for doubtful accounts consisted of the following:

 

   Fiscal Year 
(Dollar Amounts in Thousands)  2021   2020 
Balance as of the beginning of the year  $54   $
 
Provision for doubtful accounts   1,187    54 
Other adjustments   174    
 
Balance as of the end of the year  $1,415   $54 

 

Bad debt expense was $1.2 million and $54 thousand, for the year ended December 31, 2021 and 2020, respectively.