ACCOUNTS RECEIVABLE AND SIGNIFICANT CLIENTS

12 Months Ended

Dec. 31, 2011

ACCOUNTS RECEIVABLE AND SIGNIFICANT CLIENTS [Abstract]

ACCOUNTS RECEIVABLE AND SIGNIFICANT CLIENTS

(4)ACCOUNTS RECEIVABLE AND SIGNIFICANT CLIENTS

Accounts receivable, net in the accompanying Consolidated Balance Sheets consists of the following (amounts in thousands):

		December 31,
		2011		2010
Accounts receivable		$	247,195	$	240,012
Less: Allowance for doubtful accounts			(3,559)		(6,306)
	Accounts receivable, net	$	243,636	$	233,706

Activity in the Company's Allowance for doubtful accounts consists of the following (amounts in thousands):

		December 31,
		2011		2010		2009
Balance, beginning of year		$	6,306	$	5,580	$	5,551
	Provision for doubtful accounts		363		600		1,412
	Uncollectible receivables written-off		(2,868)		(67)		(2,069)
	Effect of foreign currency		(242)		193		686
Balance, end of year		$	3,559	$	6,306	$	5,580

Significant Clients

The Companyhad no clients in the years ended December 31, 2011 or 2010that contributed at least 10% of total revenue and had one client in the year ended 2009 that contributed at least 10% of total revenue as reflected in the table below. This client operates in the communications industry and is included in the North American BPO segment. The revenue from this client as a percentage of total revenue was as follows:

	Year Ended December 31,
	2011		2010		2009
T-Mobile		6%		8%		10%
Accounts receivable from this client was as follows (amounts in thousands):
	Year Ended December 31,
	2011		2010		2009
T-Mobile	$	17,207	$	22,610	$	27,569

The loss of one or more of its significant clients could have a material adverse effect on the Company's business, operating results, or financial condition. The Company does not require collateral from its clients. To limit the Company's credit risk, management performs periodic credit evaluations of its clients and maintains allowances for uncollectible accounts and may require pre-payment for services. Although the Company is impacted by economic conditions in various industry segments, management does not believe significant credit risk exists as of December 31, 2011.