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Revenue and Accounts Receivable, Net | 9 Months Ended
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Sep. 30, 2023
Receivables [Abstract] |
Revenue and Accounts Receivable, Net | Revenue and Accounts Receivable, Net Revenue Details The pattern of revenue recognition was as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(In thousands) | 2023 |  | 2022 |  | 2023 |  | 2022
Goods and services transferred at a point in time | $ | 83,855 |  |  | $ | 127,672 |  |  | $ | 249,908 |  |  | $ | 355,113 |
Goods and services transferred over time | 23,240 |  | 20,810 |  | 72,955 |  | 64,880 |
Net sales | $ | 107,095 |  |  | $ | 148,482 |  |  | $ | 322,863 |  |  | $ | 419,993 |
Our net sales to external customers by geographic area were as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(In thousands) | 2023 |  | 2022 |  | 2023 |  | 2022
United States | $ | 31,737 |  |  | $ | 46,732 |  |  | $ | 97,892 |  |  | $ | 130,196 |
Asia (excluding PRC) | 20,107 |  | 32,614 |  |  | 66,508 |  | 100,000 |
Europe | 22,529 |  | 27,358 |  | 68,598 |  | 76,382
People's Republic of China | 19,049 |  | 26,696 |  | 49,082 |  | 68,604
Latin America | 8,227 |  | 7,602 |  | 24,408 |  | 20,996
Other | 5,446 |  | 7,480 |  | 16,375 |  | 23,815
Total net sales | $ | 107,095 |  |  | $ | 148,482 |  |  | $ | 322,863 |  |  | $ | 419,993 |
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:
| Three Months Ended September 30,
| 2023 |  | 2022
| $ (thousands) |  | % of Net Sales |  | $ (thousands) |  | % of Net Sales |
Comcast Corporation | (1) |  | (1) |  | $ | 23,615 |  |  | 15.9 | % |
Daikin Industries Ltd. | $ | 15,194 |  |  | 14.2 | % |  | $ | 21,381 |  |  | 14.4 | % |
Sony Corporation | $ | 11,825 |  |  | 11.0 | % |  | (1) |  | (1) |
(1) Net sales associated with this customer did not total more than 10% of our net sales for the indicated period.
| Nine Months Ended September 30,
| 2023 |  | 2022
| $ (thousands) |  | % of Net Sales |  | $ (thousands) |  | % of Net Sales |
Comcast Corporation | $ | 34,436 |  |  | 10.7 | % |  | $ | 62,222 |  |  | 14.8 | % |
Daikin Industries Ltd. | $ | 48,401 |  |  | 15.0 | % |  | $ | 59,397 |  |  | 14.1 | % |
Accounts Receivable, Net Accounts receivable, net were as follows:
(In thousands) | September 30, 2023 |  | December 31, 2022
Trade receivables, gross | $ | 107,625 |  |  | $ | 108,030 |
Allowance for credit losses | (819) |  |  | (957) |
Allowance for sales returns | (487) |  |  | (618) |
Trade receivables, net | 106,319 |  |  | 106,455 |
Other (1) | 6,202 |  |  | 5,891 |
Accounts receivable, net | $ | 112,521 |  |  | $ | 112,346 |
(1)Other accounts receivable is primarily comprised of value added tax and supplier rebate receivables. Allowance for Credit Losses Changes in the allowance for credit losses were as follows:
(In thousands) | Nine Months Ended September 30,
2023 |  | 2022
Balance at beginning of period | $ | 957 |  |  | $ | 1,285 |
Additions (reductions) to costs and expenses | 69 |  |  | (204) |
Write-offs/Foreign exchange effects | (207) |  |  | (135) |
Balance at end of period | $ | 819 |  |  | $ | 946 |
Trade receivables associated with these significant customers that totaled more than 10% of our accounts receivable, net were as follows:
| September 30, 2023 |  | December 31, 2022
| $ (thousands) |  | % of Accounts Receivable, Net |  | $ (thousands) |  | % of Accounts Receivable, Net
Comcast Corporation | (1) |  | (1) |  | $ | 15,367 |  |  | 13.7 | %
Sony Corporation | $ | 12,371 |  |  | 11.0 | % |  | (1) |  | (1)
(1) Trade receivables associated with this customer did not total more than 10% of our accounts receivable, net for the indicated period.

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
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