3. TRADE AND OTHER RECEIVABLES

6 Months Ended

Oct. 31, 2013

Receivables [Abstract]

3. TRADE AND OTHER RECEIVABLES

Trade and other receivables, net, consists of the following at October 31, 2013 and April 30, 2013:

	October 31, 2013		April 30, 2013
Trade receivables(1)	$	1,931,000	$	1,642,000
Other receivables, net		5,000		20,000
Trade and other receivables, net	$	1,936,000	$	1,662,000

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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 of our receivables as of October 31, 2013 and April 30, 2013, we determined an allowance for doubtful accounts of $13,000 and $16,000, respectively, was necessary with respect to our other receivables, and no allowance was necessary with respect to our trade receivables.