
	Three Months Ended March 31,
(In thousands)	2023		2022
Goods and services transferred at a point in time	$	86,681	$	109,086
Goods and services transferred over time	21,696		23,324
Net sales	$	108,377	$	132,410

Our net sales to external customers by geographic area were as follows:

Specific identification of the customer billing location was the basis used for attributing revenues from external customers to geographic areas.

Net sales to the following customers totaled more than 10% of our net sales:

(1)Other accounts receivable is primarily comprised of value added tax and supplier rebate receivables.

Changes in the allowance for credit losses were as follows:


(In thousands)	Three Months Ended March 31,
	2023		2022
Balance at beginning of period	$	957	$	1,285
Additions (reductions) to costs and expenses	1		(204)

Write-offs/Foreign exchange effects	(178)		(18)
Balance at end of period	$	780	$	1,063

Trade receivables associated with these significant customers that totaled more than 10% of our accounts receivable, net were as follows:

(1) Trade receivables associated with this customer did not total more than 10% of our accounts receivable, net for the indicated period.