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Provision for Doubtful Accounts
6 Months Ended
Jun. 30, 2013
Provision for Doubtful Accounts

5. Provision for Doubtful Accounts

The provision for doubtful accounts is recorded after the related work has been billed to the client and we determine that full collectability is not reasonably assured. It is classified in “Selling, general and administrative expense” on the Condensed Consolidated Statements of Comprehensive Income (Loss). The provision for doubtful accounts totaled $3.4 million and $7.5 million for the three and six months ended June 30, 2013, respectively, and $2.5 million and $7.0 million for the three and six months ended June 30, 2012, respectively.