Parallel list

c#
    private readonly ConcurrentQueue<DRT> _recordQueue = new ConcurrentQueue<DRT>();
private readonly SemaphoreSlim _flushLock = new SemaphoreSlim(1, 1);

    public async Task Execute() {
      try {
        // external/irrelevant to the list question
        await PerformWorkerSetup();
        IEnumerable<SRT> sourceRecords = ExtractRecords();
        //

        await TransformRecords(sourceRecords);
        await FlushRecords(1);
      } catch (Exception ex) {
        Log.Error(ex.Message);
      }
    }

    public async Task TransformRecordsParallel(IEnumerable<SRT> sourceRecords) {
      IEnumerable<Task> tasks = sourceRecords.Select(async (record) => {
        _recordQueue.Enqueue(this.FormatRecord(record));
        await FlushRecords(Config.Threshold);
      });

      await Task.WhenAll(tasks);
    }

    public async Task FlushRecords(int threshold) {
      if (_recordQueue.Count >= threshold) {
        await _flushLock.WaitAsync();

        try {
          IList<DRT> recordList = new List<DRT>();

          // Pull records out of the bag for processing.
          while (recordList.Count <= threshold && _recordQueue.TryDequeue(out DRT record)) {
            recordList.Add(record);
          }

          // write the recordList to file or SQL
        } catch {
          throw;
        } finally {
          _flushLock.Release();
        }
      }
    }

c#
    private readonly ConcurrentQueue<DRT> _recordQueue = new ConcurrentQueue<DRT>();
private readonly SemaphoreSlim _flushLock = new SemaphoreSlim(1, 1);

    public async Task Execute() {
      try {
        // external/irrelevant to the list question
        await PerformWorkerSetup();
        IEnumerable<SRT> sourceRecords = ExtractRecords();
        //

        await TransformRecords(sourceRecords);
        await FlushRecords(1);
      } catch (Exception ex) {
        Log.Error(ex.Message);
      }
    }

    public async Task TransformRecordsParallel(IEnumerable<SRT> sourceRecords) {
      IEnumerable<Task> tasks = sourceRecords.Select(async (record) => {
        _recordQueue.Enqueue(this.FormatRecord(record));
        await FlushRecords(Config.Threshold);
      });

      await Task.WhenAll(tasks);
    }

    public async Task FlushRecords(int threshold) {
      if (_recordQueue.Count >= threshold) {
        await _flushLock.WaitAsync();

        try {
          IList<DRT> recordList = new List<DRT>();

          // Pull records out of the bag for processing.
          while (recordList.Count <= threshold && _recordQueue.TryDequeue(out DRT record)) {
            recordList.Add(record);
          }

          // write the recordList to file or SQL
        } catch {
          throw;
        } finally {
          _flushLock.Release();
        }
      }
    }