Receivables, Net

12 Months Ended

Dec. 31, 2018

Receivables [Abstract]

Receivables, Net

5. Receivables, net

(In thousands)	December 31,
	2018			2017
Gross accounts receivables	$	14,135		$	9,307
Allowance for returns and doubtful accounts		(277	)		(270	)
Unpaid portion of deferred revenue		(10,670	)		(7,648	)
Note receivable		458			458
Allowance for note receivable		(458	)		(458	)
Receivables, net	$	3,188		$	1,389

The allowance for doubtful accounts includes all specific accounts receivable which we believe are likely not collectable based on known information. In addition, we record 2.5% of all accounts receivable greater than 90 days past due, net of those accounts specifically reserved, as a general allowance against accounts that could potentially become uncollectible.

The reduction for deferred revenue represents future customer service or maintenance obligations which have been billed to customers, but remain unpaid as of the respective balance sheet dates. Deferred revenue on our consolidated balance sheets represents future customer service or maintenance obligations which have been billed and collected as of the respective balance sheet dates.

The note receivable represents the remaining outstanding balance of an original note related to the sale of a product line in 2005 in the amount of $540 thousand. This was fully reserved at the time of the sale as the note’s collectability was not assured. The note receivable is fully reserved at December 31, 2018 and 2017.