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Accounts Receivable, Net
 9 Months Ended
Sep. 30, 2013
Accounts Receivable, Net [Abstract]  
Accounts Receivable, Net
3.
Accounts Receivable, Net

Accounts receivable, net consists of the following:

 
 
September 30,
  
December 31,
 
 
 
2013
  
2012
 
 
 
  
 
Trade receivables
 
$
53,132
  
$
50,876
 
Unbilled revenue
  
30,201
   
12,372
 
Other receivables
  
2,895
   
6,198
 
 
  
86,228
   
69,446
 
Less: Allowance for doubtful accounts
  
(198
)
  
(287
)
Accounts receivable, net
 
$
86,030
  
$
69,159
 

Under contract accounting, unbilled revenue on long-term contracts 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.  Accounts receivable expected to be collected after one year is not material.  The Company has no long-term contracts recognized under the cost-to-cost or units of delivery methods that are in a cumulative loss position.  We record 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
 
Nine Months Ended
 
 
 
September 30,
 
September 30,
 
 
 
2013
  
2012
 
2013
 
2012
 
 
 
  
  
  
 
Favorable adjustments
 
$
397
  
$
13
  
$
265
  
$
147
 
Unfavorable adjustments
  
(515
)
  
(60
)   
(1,678
)
  
(110
)
Net operating income adjustments
 
$
(118
)  
$
(47
)  
$
(1,413
)
 
$
37