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Accounts Receivable, Net
9 Months Ended
Sep. 30, 2016
Accounts Receivable, Net [Abstract]  
Accounts Receivable, Net
ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:
 
 
September 30,
2016
 
December 31,
2015
In thousands
 
 
 
 
Trade receivables
 
$
152,808

 
$
144,616

U.S. Government contracts:
 
 

 
 

Billed
 
28,068

 
20,289

Costs and accrued profit – not billed
 
841

 
4,248

Commercial and other government contracts:
 
 

 
 

Billed
 
54,723

 
68,066

Costs and accrued profit – not billed
 
15,254

 
3,872

Less allowance for doubtful accounts
 
(3,220
)
 
(2,989
)
Accounts receivable, net
 
$
248,474

 
$
238,102



Accounts receivable, net includes amounts for matters such as contract changes, negotiated settlements and claims for unanticipated contract costs. These amounts are as follows:
 
 
September 30,
2016
 
December 31,
2015
In thousands
 
 
 
 
Contract changes, negotiated settlements and claims for unanticipated contract costs
 
$
900

 
$
900