Table:
| (In thousands) | December 31, |  |
| --- | --- | --- |
|  | 2019 | 2018 |
| Gross accounts receivables | $ 21,193 | $ 14,135 |
| Allowance for returns and doubtful accounts | (265 ) | (277 ) |
| Unpaid portion of deferred revenue | (10,847 ) | (10,670 ) |
| Note receivable | 458 | 458 |
| Allowance for note receivable | (458 ) | (458 ) |
| Receivables, net | $ 10,081 | $ 3,188 |
Paragraphs:
5. Receivables, net
The allowance for doubtful accounts includes all specific accounts receivable which we believe are likely not collectable based on known information. The reduction for the unpaid portion of deferred revenue represents future customer service or maintenance obligations which have been billed to customers, but remain unpaid as of the respective balance sheet dates. Deferred revenue on our consolidated balance sheets represents future customer service or maintenance obligations which have been billed and collected as of the respective balance sheet dates.
The note receivable represents the remaining outstanding balance of an original note related to the sale of a product line in 2005 in the amount of $540 thousand. This was fully reserved at the time of the sale as the note’s collectability was not assured. The note receivable is fully reserved at December 31, 2019 and 2018.
Question:
What is the Allowance for returns and doubtful accounts for 2019 and 2018 respectively?