Accounts Receivable

9 Months Ended

Sep. 30, 2013

Accounts receivable consist of the following:



	September 30, 2013			December 31, 2012
Trade customers	$	404,678		$	388,949
Affiliates	333			258
Allowance for doubtful accounts	(9,832		)	(11,172		)
	395,179			378,035
Federal and state taxes	20,421			4,011
Other	17,425			18,113
Accounts receivable, net	$	433,025		$	400,159

- 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.

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