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ACCOUNTS RECEIVABLE, NET
 9 Months Ended
Sep. 30, 2014
Receivables [Abstract]  
ACCOUNTS RECEIVABLE, NET
ACCOUNTS RECEIVABLE, NET
 
Accounts receivable, net consists of the following:
(in thousands)
 
September 30,
2014
 
December 31,
2013 (1)
 
 
 
 
 
Billed
 
 

 
 

Non-related parties
 
$
44,768

 
$
41,011

Ocwen
 
34,692

 
11,658

HLSS
 
234

 
83

AAMC
 
1,015

 
1,347

Residential
 
6,488

 
547

Other receivables
 
713

 
1,643

 
 
87,910

 
56,289

Unbilled
 
 
 
 
Non-related parties
 
71,632

 
44,102

Ocwen
 
9,390

 
10,027

AAMC
 
2,118

 
—

 
 
171,050

 
110,418

Less: allowance for doubtful accounts
 
(11,085
)
 
(5,631
)
 
 
 
 
 
Total
 
$
159,965

 
$
104,787

                                                              
(1) December 31, 2013 accounts receivable has been revised to reflect a purchase accounting measurement period adjustment related to the Equator acquisition. See Note 3.
Unbilled receivables consist primarily of asset management and default management services for which we recognize revenues over the service delivery period but bill following completion of the service. We also include in unbilled receivables amounts that are earned during a month and billed in the following month.