| ACCOUNTS RECEIVABLE Accounts receivable consisted of the following: | | | | | | | | | | | | | December 31,
2021 | | September 30,
2022 | | Accounts receivable | $ | 93,722 | | | $ | 88,143 | | | Allowance for credit losses | (5,005) | | | (5,436) | | | Accounts receivable, net | $ | 88,717 | | | $ | 82,707 | |
NOTE 3. ACCOUNTS RECEIVABLE-continued Movement of allowance for credit losses was as follows: | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended
September 30, | | Nine Months Ended
September 30, | | 2021 | | 2022 | | 2021 | | 2022 | | Balance at beginning of the period | $ | 4,743 | | | $ | 5,828 | | | $ | 5,047 | | | $ | 5,005 | | Cumulative-effect adjustment upon adoption of ASU2016-13, Financial instruments- Credit losses (Topic 326) | — | | | — | | | — | | | 866 | | Charges (Reversal) of expenses | 457 | | | (43) | | | 261 | | | 337 | | | Write off | (415) | | | (12) | | | (546) | | | (165) | | | Exchange difference | 11 | | | (337) | | | 34 | | | (607) | | | Balance at end of the period | $ | 4,796 | | | $ | 5,436 | | | $ | 4,796 | | | $ | 5,436 | |
|