Accounts Receivable, Net and Supplemental Balance Sheet Information

Accounts receivable, net, consisted of the following:



	December 31,
	2013		2012
Accounts receivable	$	93,156	$	105,044
Receivables under contractual arrangements	14,309		12,961
	107,465		118,005
Less allowances for doubtful accounts	2,209		2,442
	$	105,256	$	115,563

Receivables under contractual arrangements consist of work-in-process in accordance with the terms of contracts, primarily, with utility services customers.

The following items comprise the amounts included in the balance sheets:



	December 31,
Other current assets	2013		2012
Refundable income taxes	$	5,317	$	—
Deferred income taxes	7,715		8,815
Other	813		2,593
Total	$	13,845	$	11,408



	December 31,
Other assets, noncurrent	2013		2012
Assets invested for self-insurance	$	12,716	$	10,758
Investment--cost-method affiliate	1,168		1,168
Deferred income taxes	—		1,059
Other	3,033		1,299
Total	$	16,917	$	14,284


E.	Accounts Receivable, Net and Supplemental Balance Sheet Information (continued)



	December 31,
Accrued expenses	2013		2012
Employee compensation	$	18,578	$	17,888
Accrued compensated absences	6,953		7,080
Self-insured medical claims	2,503		2,571
Customer advances, deposits	2,191		1,346
Income taxes payable	—		2,013
Taxes, other than income	5,730		2,463
Other	903		1,101
Total	$	36,858	$	34,462



	December 31,
Other liabilities, noncurrent	2013		2012
Pension and retirement plans	$	7,760	$	14,513
Deferred income taxes	2,564		—
Other	1,956		3,367
Total	$	12,280	$	17,880