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Accounts Receivable
 12 Months Ended
Dec. 31, 2012
Accounts Receivable

NOTE 7: ACCOUNTS RECEIVABLE

Accounts receivable, net of allowances, consisted of the following (in thousands):

 

     December 31,  
     2012     2011  

Accounts receivable

    $ 95,515      $ 118,138   

Less: allowance for doubtful accounts, returns and discounts

      (9,595 )      (8,252 ) 
  

 

 

    

 

 

  
   $ 85,920      $ 109,886   
  

 

 

    

 

 

  
    

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 three years ended December 31, 2012, 2011 and 2010 (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,

              

2012

    $ 8,252       $ 3,141       $ 461       $ (2,259 )    $ 9,595   

2011

    $ 5,897       $ 2,620       $ 615       $ (880 )    $ 8,252   

2010

    $ 5,163       $ 1,533       $ 1,056       $ (1,855 )    $ 5,897