Accounts Receivable

9 Months Ended

Sep. 30, 2017

Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]

Net accounts receivable consisted of the following as of September 30, 2017 and December 31, 2016 (in thousands):



	September 30, 2017			December 31, 2016
Trade accounts receivable	$	285,310		$	260,976
Unbilled accounts receivable	117,888			113,765
Gross accounts receivable	403,198			374,741
Allowance for doubtful accounts	(2,055		)	(829		)
Reserve for cash-basis customers	(304		)	(5,316		)
Total accounts receivable reserves	(2,359		)	(6,145		)
Accounts receivable, net	$	400,839		$	368,596

The decrease to the reserve for cash-basis customers is primarily attributable to two customers that were removed from cash-basis revenue recognition due to a strong, consistent history of payment.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details