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Accounts Receivable, Net
6 Months Ended
Jun. 30, 2014
Receivables [Abstract]  
Accounts Receivable, Net
Accounts Receivable, Net

Accounts receivable, net consists of the following:
 
June 30, 2014
 
December 31, 2013
Trade receivables
$
65,955

 
$
66,224

Unbilled revenue
4,984

 
4,836

Other receivables
2,383

 
1,973

 
73,322

 
73,033

Less: Allowance for doubtful accounts
(249
)
 
(180
)
Accounts receivable, net
$
73,073

 
$
72,853



Under contract accounting, unbilled revenues arise when the sales or revenues based on performance attainment, though appropriately recognized, cannot be billed yet under terms of the contract as of the balance sheet date. Included in unbilled revenue at June 30, 2014 and December 31, 2013 are $1,863 and $2,034, respectively, related to unpriced change orders or claims that are subject to negotiation. The final resolution of these unpriced items could result in a change in the revenue recognized to date on the associated contracts.

Accounts receivable expected to be collected after one year is not material.

The Company records changes in contract estimates using the cumulative catch-up method in accordance with the Revenue Recognition topic of the FASB Accounting Standards Codification.  Cumulative catch-up adjustments had the following impacts to operating income for the periods presented:
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
2014
2013
 
2014
2013
Favorable adjustments
$
820

$
108

 
$
290

$
106

Unfavorable adjustments
(234
)
(1,108
)
 
(228
)
(1,178
)
Net unfavorable operating income adjustments
$
586

$
(1,000
)
 
$
62

$
(1,072
)