TRADE ACCOUNTS RECEIVABLE, NET OF ALLOWANCE

9 Months Ended

Sep. 30, 2016

TRADE ACCOUNTS RECEIVABLE, NET OF ALLOWANCE

6. TRADE ACCOUNTS RECEIVABLE, NET OF ALLOWANCE

Unbilled trade accounts receivable primarily relate to services earned under time and materials arrangements and to license, maintenance, and cloud arrangements that have commenced or been delivered in excess of scheduled invoicing.

(in thousands)	September 30, 2016			December 31, 2015
Trade accounts receivable	$	178,846		$	190,820
Unbilled trade accounts receivable		34,280			25,657
Total accounts receivable		213,126			216,477
Allowance for sales credit memos		(4,564	)		(4,631	)
	$	208,562		$	211,846