ACCOUNTS RECEIVABLE (Notes)

9 Months Ended

Sep. 30, 2012

Receivables [Abstract]

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

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

	September 30, 2012			December 31, 2011 (Revised)
Accounts receivable	$	89,737		$	120,290
Less:
Allowance for doubtful accounts	(1,482		)	(2,342		)
Allowance for sales returns related to divestitures	(1,484		)	—
Allowance for sales returns and rebates	(11,697		)	(13,643		)
	$	75,074		$	104,305

The accounts receivable balances at September 30, 2012 and December 31, 2011 (Revised) exclude approximately $4.8 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. The allowance for sales returns related to divestitures has been reduced by $1.8 million during the three-month period ended September 30, 2012 due to a change in estimate.