Table:
|  | December 31, 2019 | December 31, 2018 |
| --- | --- | --- |
| Allowance for doubtful accounts, beginning balance | $319 | $983 |
| Increase (decrease) of provision | (72) | (26) |
| Write-offs | (195) | (638) |
| Allowance for doubtful accounts, ending balance | $52 | $319 |
Paragraphs:
6. Other Balance Sheet Account Details
Allowance for Doubtful Accounts
The following table presents the changes in the allowance for doubtful accounts (in thousands):
Question:
What is the allowance for doubtful accounts as at December 31, 2019?
Answer: $52