Accounts Receivable

9 Months Ended

Sep. 30, 2011

Accounts Receivable, Net [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure

ACCOUNTS RECEIVABLE, NET

Accounts receivable consist of the following (in thousands):

	September 30, 2011			December 31, 2010
Trade receivables	$	120,147		$	102,679
U.S.  Government contracts:
Billed	28,524			37,278
Costs and accrued profit – not billed	3,085			7,521
Commercial and other government contracts:
Billed	45,233			29,973
Costs and accrued profit – not billed	375			—
Less allowance for doubtful accounts	(3,922		)	(3,831		)
Accounts receivable, net	$	193,442		$	173,620

Accounts receivable, net includes amounts for matters such as contract changes, negotiated settlements and claims for unanticipated contract costs, which totaled $0.2 million and $0.5 million at September 30, 2011 and December 31, 2010, respectively. The Company records revenue associated with these matters only when recovery can be estimated reliably and realization is probable.