Accounts Receivable, Net

3 Months Ended

Apr. 01, 2012

Accounts Receivable, Net [Abstract]

Accounts Receivable, Net

Note 5. Accounts Receivable, Net

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

	April 1, 2012		December 31, 2011
Accounts receivable, gross	$	119,458	$	146,682
Less:
Allowance for sales returns		4,307		4,423
Allowance for doubtful accounts		2,314		2,522
Accounts receivable, net	$	112,837	$	139,737

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 18% and 19% of our accounts receivable as of April 1, 2012 and December 31, 2011, respectively.