Accounts Receivable, Net

9 Months Ended

Oct. 02, 2011

Accounts Receivable, Net

Accounts Receivable, Net

Note 5. Accounts Receivable, Net

Accounts receivable, net, consisted of the following (in thousands):

	October 2, 2011		December 31, 2010
Accounts receivable, gross	$	147,457	$	117,977
Less:
Allowance for sales returns		3,473		5,369
Allowance for doubtful accounts		2,132		2,153
Accounts receivable, net	$	141,852	$	110,455

Our allowance for sales returns includes estimated customer returns and other incentives that are recorded as a reduction of sales. Price exceptions globally are recorded directly to the customers' accounts instead of an allowance to gross receivables. One customer, ScanSource, our largest distributor, accounted for 22% and 14% of our accounts receivable as of October 2, 2011 and December 31, 2010, respectively.