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Balance Sheet Components (Tables) | 9 Months Ended
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Sep. 30, 2020
Balance Sheet Related Disclosures [Abstract] |
Components of Accounts Receivable, Net | The components of accounts receivable, net are as follows (in thousands):
|  | December 31, |  |  | September 30, |
|  | 2019 |  |  | 2020 |
|  |  |  |  |  | (unaudited) |
Trade accounts receivable |  | $ | 58,774 |  |  | $ | 54,322 |
Other receivables |  |  | 434 |  |  |  | 454 |
Total receivables |  |  | 59,208 |  |  |  | 54,776 |
Less: Allowance for credit losses |  |  | (580 | ) |  |  | (910 | )
Receivables, net |  | $ | 58,628 |  |  | $ | 53,866 |
Schedule of Allowance for Credit Losses Activity | The allowance for credit losses activity was as follows (in thousands):
|  | Year ended December 31, |  |  | Nine months ended September 30, |
|  | 2019 |  |  | 2020 |
|  |  |  |  |  | (unaudited) |
Beginning balance |  | $ | 503 |  |  | $ | 580 |
Increase, charged to expense |  |  | 333 |  |  |  | 210 |
Recoveries |  |  | (204 | ) |  |  | (71 | )
Provision for late fee charges |  |  | — |  |  |  | 191 |
Amounts written-off |  |  | (52 | ) |  |  | — |
Ending balance |  | $ | 580 |  |  | $ | 910 |
Schedule of Inventories, Net | Inventories, net consisted of the following (in thousands):
|  | December 31, |  |  | September 30, |
|  | 2019 |  |  | 2020 |
|  |  |  |  |  | (unaudited) |
Finished goods |  | $ | 42,402 |  |  | $ | 29,046 |
Raw materials |  |  | 4,227 |  |  |  | 5,900 |
Gross inventory |  |  | 46,629 |  |  |  | 34,946 |
Less: Excess and obsolete provision |  |  | (4,959 | ) |  |  | (5,892 | )
Inventories, net |  | $ | 41,670 |  |  | $ | 29,054 |
Schedule of Inventory Excess and Obsolete Provision | The following table reflects the activity in the Company’s inventory excess and obsolete provision (in thousands):
|  | Year ended December 31, |  |  | Nine months ended September 30, |
|  | 2019 |  |  | 2020 |
|  |  |  |  |  | (unaudited) |
Beginning balance |  | $ | 3,950 |  |  | $ | 4,959 |
Inventory written off |  |  | (149 | ) |  |  | (1,537 | )
Increase in excess and obsolete provision |  |  | 1,158 |  |  |  | 2,470 |
Ending balance |  | $ | 4,959 |  |  | $ | 5,892 |
Schedule of Accrued Liabilities | Accrued liabilities consisted of the following (in thousands):
|  | December 31, |  |  | September 30, |
|  | 2019 |  |  | 2020 |
|  |  |  |  |  | (unaudited) |
Accrued goods and services |  | $ | 8,364 |  |  | $ | 8,436 |
Accrued inventory purchases |  |  | 3,094 |  |  |  | 4,261 |
Accrued customer rebates |  |  | 3,569 |  |  |  | 7,064 |
Other |  |  | 7 |  |  |  | 10 |
Accrued liabilities |  | $ | 15,034 |  |  | $ | 19,771 |
Schedule of Change to Accrued Warranty | Provisions for warranty claims are primarily related to our hardware products and are recorded at the time products are sold. The change to accrued warranty was as follows (in thousands):
|  | Year ended December 31, |  |  | Nine months ended September 30, |
|  | 2019 |  |  | 2020 |
|  |  |  |  |  | (unaudited) |
Beginning balance |  | $ | 488 |  |  | $ | 706 |
Warranties assumed due to acquisition |  |  | 180 |  |  |  | 1,174 |
Fulfillment of assumed acquisition warranty |  |  | — |  |  |  | (387 | )
Provision increase, net |  |  | 38 |  |  |  | 282 |
Ending balance |  | $ | 706 |  |  | $ | 1,775 |

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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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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249 + Details
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