Allowance for Doubtful Accounts (Tables)

9 Months Ended

Sep. 28, 2013

Reconciliation of Allowance for Doubtful Accounts

The following table represents a reconciliation of the allowance for doubtful accounts for the three and nine months ended September 29, 2012:

	Three Months Ended			Nine Months Ended
	September 29, 2012
	(In thousands)
Opening balance	$	—		$	41
Bad debt expense		3,017			3,017
Write-offs		(3,017	)		(3,058	)
Closing balance	$	—		$	—

Bad Debt Expense

The following table summarizes the components of the bad debt expense for the three- and nine month periods ended September 29, 2012 (in thousands):

Promissory note	$	4,085
Deferred profit on installment sale		(1,028	)
Cash recovery from liquidation sale		(40	)
Bad debt expense	$	3,017