Accounts Receivable and Allowances for Doubtful Accounts, Returns and Discounts

12 Months Ended

Dec. 31, 2011

Accounts Receivable and Allowances for Doubtful Accounts, Returns and Discounts [Abstract]

ACCOUNTS RECEIVABLE AND ALLOWANCES FOR DOUBTFUL ACCOUNTS, RETURNS AND DISCOUNTS

NOTE 6: ACCOUNTS RECEIVABLE AND ALLOWANCES FOR DOUBTFUL ACCOUNTS, RETURNS AND DISCOUNTS

	December 31,
	2011			2010
	(In thousands)
Accounts receivable	$	118,138		$	107,549
Less: allowance for doubtful accounts, returns and discounts		(8,252	)		(5,897	)
	$	109,886		$	101,652

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, returns and discounts for the years ended December 31, 2011, 2010 and 2009:

	Balance at Beginning of Period		Charges to Revenue		Charges to Expense		Deductions from Reserves			Balance at End of Period
	(In thousands)
Year ended December 31,
2011	$	5,897	$	7,611	$	615	$	(5,871	)	$	8,252
2010		5,163		3,109		1,056		(3,431	)		5,897
2009		8,697		4,794		266		(8,594	)		5,163