Quarterly report pursuant to Section 13 or 15(d)

Basis of Presentation and Significant Accounting Policies (Tables)

v3.20.2
Basis of Presentation and Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2020
Accounting Policies [Abstract]  
Schedule of allowance for doubtful accounts receivable
Following is a roll forward of the allowance for doubtful accounts for the year ended December 31, 2019 and the nine months ended September 30, 2020 (in thousands):

Balance, January 1, 2019 $ 5,198 
Additions charged to bad debt expense 1,771 
Recoveries of receivables previously charged to bad debt expense (337)
Deductions for uncollectible receivables written off (1,478)
Balance, December 31, 2019 5,154 
Additions charged to bad debt expense 2,935 
Additions charged to other expense 2,127 
Recoveries of receivables previously charged to bad debt expense (629)
Deductions for uncollectible receivables written off (2,344)
Balance, September 30, 2020 $ 7,243 
Schedules of concentration of risk Following is a summary of our significant customers based on percentages of total accounts receivable balances at September 30, 2020 and December 31, 2019 and percentages of total revenues derived for the three and nine months ended September 30, 2020 and 2019:
REVENUES ACCOUNTS RECEIVABLE
Three Months Ended September 30, Nine Months Ended September 30, At September 30, At December 31,
2020 2019 2020 2019 2020 2019
Customer A(a)
—  % —  % —  % 17  % 71  % 73  %
Customer B(b)
15  % 15  % 18  % 22  % 9  % 2  %
Customer C(c)
8  % 4  % 10  % 4  % 2  % 3  %
a.Customer A is a third-party customer. Revenues and the related accounts receivable balances earned from Customer A were derived from the Company's infrastructure services segment. Accounts receivable for Customer A also includes receivables due for interest charged on delinquent accounts receivable.
b.Customer B is a related party customer. Revenues and the related accounts receivable balances earned from Customer B were derived from the Company's pressure pumping services segment, natural sand proppant services segment and other businesses. Accounts receivable for Customer B also includes receivables due for interest charged on delinquent accounts receivable.
c.Customer C is a third-party customer. Revenues and the related accounts receivable balances earned from Customer C were derived from the Company's infrastructure services segment.