Accounts Receivable

12 Months Ended

Dec. 31, 2011

Accounts Receivable [Abstract]

Accounts Receivable

(4) Accounts Receivable:

The components of accounts receivable, net at December 31, 2011 and 2010 are as follows:

($ in thousands)	2011			2010
Retail and wholesale	$	670,842		$	588,147
Other		52,363			53,732
Less:  Allowance for doubtful accounts		(107,048	)		(73,571	)
Accounts receivable, net	$	616,157		$	568,308

Retail and wholesale accounts receivable and the allowance for doubtful accounts are presented net of a fair value adjustment of $9,794 and $44,859 at December 31, 2011 and 2010, respectively.

An analysis of the activity in the allowance for doubtful accounts for the years ended December 31, 2011, 2010 and 2009 is as follows:

			Additions
	Balance at		Charged to		Charged to other						Balance at
	beginning of		bad debt		accounts -						end of
($ in thousands)	Period		expense		Revenue			Deductions			Period
2009	$	40,125	$	33,682	$	(6,181	)	$	(37,455	)	$	30,171
2010		30,171		55,161		14,873			(26,634	)		73,571
2011		73,571		93,721		16,403			(76,647	)		107,048

We maintain an allowance for estimated bad debts based on our estimate of our ability to collect accounts receivable. Bad debt expense is recorded as a reduction to revenue.