Accounts Receivable, net

9 Months Ended

Sep. 30, 2014

Receivables [Abstract]

Receivables

Receivables

Accounts receivable, net, are stated at amounts due from customers net of an allowance for doubtful accounts. Our allowance for doubtful accounts is based upon our assessment of various factors. We consider historical experience, the age of the receivable balances, current economic conditions and other factors that may affect the counterparty’s ability to pay. Bad debt expense is included in Customer service and billing expense in our unaudited consolidated statements of comprehensive income.

Accounts receivable, net, consists of the following:

	September 30, 2014			December 31, 2013
Gross accounts receivable	$	110,290		$	113,015
Allowance for doubtful accounts	(7,644		)	(9,078		)
Total accounts receivable, net	$	102,646		$	103,937

Receivables from distributors include billed and unbilled amounts due from OEMs for services included in the sale or lease price of vehicles, as well as billed amounts due from distributors and retailers of our satellite radios. We have not established an allowance for doubtful accounts for our receivables from distributors as we have historically not experienced any significant collection issues with OEMs. Receivables from distributors consist of the following:

	September 30, 2014		December 31, 2013
Billed	$	58,361	$	38,532
Unbilled	45,786		50,443
Total	$	104,147	$	88,975