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Accounts Receivable
 12 Months Ended
Dec. 31, 2013
Receivables [Abstract]  
Accounts Receivable
ACCOUNTS RECEIVABLE
Accounts receivable, net of allowances, consisted of the following (in thousands):
 
December 31,
 
2013
 
2012
Accounts receivable
$
83,266

 
$
95,515

Less: allowance for doubtful accounts and sales returns
(8,214
)
 
(9,595
)
 
$
75,052

 
$
85,920


Trade accounts receivable are recorded at invoiced amounts and do not bear interest. Harmonic generally does not require collateral and performs ongoing credit evaluations of its customers and provides for expected losses. Harmonic maintains an allowance for doubtful accounts based upon the expected collectability of its accounts receivable. The expectation of collectability is based on the Company’s review of credit profiles of customers, contractual terms and conditions, current economic trends and historical payment experience.
The following is a summary of activity in allowances for doubtful accounts and sales returns for the three years ended December 31, 2013, 2012 and 2011 (in thousands):
 
Balance at
Beginning of
Period
 
Charges to
Revenue
 
Charges
(Credits) to
Expense
 
Additions to
(Deductions
from) Reserves
 
Balance at End
of Period
Year ended December 31,
 
 
 
 
 
 
 
 
 
2013
$
9,595

 
$
537

 
$
423

 
$
(2,341
)
 
$
8,214

2012
$
8,252

 
$
3,141

 
$
461

 
$
(2,259
)
 
$
9,595

2011
$
5,897

 
$
2,620

 
$
615

 
$
(880
)
 
$
8,252