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Receivables
9 Months Ended
Sep. 30, 2013
Receivables [Abstract]  
RECEIVABLES
RECEIVABLES
Receivables consist of the following (in thousands):
 
September 30, 2013
 
December 31, 2012
Receivables - current
 
 
 
Accounts receivable - trade
$
16,295

 
$
8,701

Refundable income tax
8,330

 
9,331

Refundable value added tax
46,242

 
40,020

Accounts receivable - other
3,550

 
4,386

 
$
74,417

 
$
62,438

Receivables - non-current
 
 
 
Refundable value added tax
$
37,191

 
$
48,767


 
Trade receivables and other receivable balances are reported at outstanding principal amounts, net of an allowance for doubtful accounts. Management evaluates the collectability of receivable account balances to determine the allowance, if any. There were no allowances against receivable balances at September 30, 2013 or December 31, 2012.