Accounts Receivable, Net

12 Months Ended

Dec. 31, 2016

Accounts Receivable, Net [Abstract]

Accounts Receivable, Net

ACCOUNTS RECEIVABLE, NET

Accounts receivable consist of the following:

	At December 31,
	2016			2015
In thousands
Trade receivables	$	143,471		$	144,616
U.S.  Government contracts:
Billed	17,244			20,289
Costs and accrued profit – not billed	1,478			4,248
Commercial and other government contracts:
Billed	50,560			68,066
Costs and accrued profit – not billed	22,234			3,872
Less allowance for doubtful accounts	(4,123		)	(2,989		)
Total	$	230,864		$	238,102

The increase in commercial and other government contracts unbilled costs and accrued profits is primarily related to receivables due under the K-MAX® program. The decrease in commercial and other government contracts billed is primarily due to the receipt of payments under the JPF program.

Additionally, $3.7 million of unbilled receivables and accrued profit for the K-MAX® program were included in Other assets on the Company's Consolidated Balance Sheet as of December 31, 2016, as the amounts due are expected to be collected after December 31, 2017.

Accounts receivable, net includes amounts for matters such as contract changes, negotiated settlements and claims for unanticipated contract costs. These amounts are as follows:

	At December 31,
	2016		2015
In thousands
Contract changes, negotiated settlements and claims for unanticipated contract costs	$	900	$	900
Total	$	900	$	900