4. TRADE AND OTHER RECEIVABLES

6 Months Ended

Oct. 31, 2012

Trade And Other Receivables

4. TRADE AND OTHER RECEIVABLES

Trade and other receivables are recorded at the invoiced amount net of an allowance for doubtful accounts, if necessary. Trade and other receivables, net, consist of the following at October 31, 2012 and April 30, 2012:

	October 31,  2012		April 30,  2012
Trade receivables(1)	$	2,312,000	$	2,264,000
Other receivables, net		8,000		89,000
Trade and other receivables, net	$	2,320,000	$	2,353,000

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(1)     Represents amounts billed for contract manufacturing services provided by Avid.

We continually monitor our allowance for doubtful accounts for all receivables. We apply judgment in assessing the ultimate realization of our receivables and we estimate an allowance for doubtful accounts based on various factors, such as, the aging of accounts receivable balances, historical experience, and the financial condition of our customers. Based on our analysis, an allowance for doubtful accounts amounted to $19,000 as of October 31, 2012 and April 30, 2012.