ACCOUNTS RECEIVABLE (Notes)

6 Months Ended

Jun. 30, 2012

Receivables [Abstract]

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

Accounts receivable, net of allowances, consisted of the following at June 30, 2012 and December 31, 2011 (in thousands):

	June 30, 2012			December 31, 2011
Accounts receivable	$	108,357		$	120,290
Less:
Allowance for doubtful accounts	(1,972		)	(2,342		)
Allowance for sales returns and rebates	(17,205		)	(13,643		)
	$	89,180		$	104,305

The accounts receivable balances at June 30, 2012 and December 31, 2011 exclude approximately $5.7 million and $10.3 million, respectively, for large solution sales and certain distributor sales that were invoiced, but for which revenues had not been recognized and payments were not then due. Included in the allowance for sales returns as of June 30, 2012 is approximately $2.8 million of estimated sales returns related to the July 2, 2012 announcement of the divestitures of the consumer audio and consumer video product lines.