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RECEIVABLES

9 Months Ended

Sep. 30, 2017

A summary of accounts receivable as of September 30, 2017 and December 31, 2016 is as follows (in thousands):



	September 30, 2017			December 31, 2016
	(unaudited)
Trade accounts receivable	$	194,722		$	230,889
Unbilled revenues	99,943			39,719
Allowance for doubtful accounts	(12,709		)	(7,835		)
Total	$	281,956		$	262,773

- 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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