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RECEIVABLES (Tables) | 9 Months Ended
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Sep. 30, 2021
Receivables [Abstract] |
Summary of Accounts Receivable | Accounts receivable consisted of the following (in thousands):
| September 30, 2021 |  | December 31, 2020
| (unaudited) |  |
Trade accounts receivable | $ | 172,664 |  |  | $ | 157,513 |
Unbilled receivables | 40,604 |  |  | 46,471 |
Allowance for credit losses | (8,974) |  |  | (9,918) |
Total | $ | 204,294 |  |  | $ | 194,066 |
Allowance for Credit Loss | The following table shows a rollforward of the allowance for credit losses (in thousands):
| September 30, 2021 |  | December 31, 2020
| (unaudited) |  |
Balance at beginning of period | $ | 9,918 |  |  | $ | 9,990 |
Adoption of accounting pronouncement ASC 326 1 | — |  |  | 1,410 |
Provision for expected credit losses | 1,985 |  |  | 1,612 |
Write-offs | (2,859) |  |  | (3,193) |
Foreign exchange effects | (70) |  |  | 99 |
Balance at end of period | $ | 8,974 |  |  | $ | 9,918 |
_________________ 1 Due to the initial adoption of ASC 326 as of January 1, 2020.

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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