Accounts Receivable

9 Months Ended

Sep. 30, 2013

4.	Accounts Receivable:

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


	September 30, 2013			December 31, 2012
Gross accounts receivable	$	946,892		$	872,962
Allowance for contractual adjustments and uncollectibles		(674,078	)		(624,896	)

	$	272,814		$	248,066

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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