Accounts Receivable, net

12 Months Ended

Dec. 31, 2015

(6)	Receivables, net

Receivables, net includes customer accounts receivable, receivables from distributors and other receivables.

Customer accounts receivable, net, includes receivables from our subscribers and advertising customers and is stated at amounts due, 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 consolidated statements of comprehensive income.

Receivables from distributors primarily 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 wholesale distributors of our satellite radios. Other receivables primarily include amounts due from manufacturers of our radios, modules and chipsets where we are entitled to subsidies and royalties based on the number of units produced. We have not established an allowance for doubtful accounts for our receivables from distributors or other receivables as we have historically not experienced any significant collection issues with OEMs or other third parties.

Receivables, net consists of the following:

	December 31, 2015			December 31, 2014
Gross customer accounts receivable	$	98,740		$	101,634
Allowance for doubtful accounts		(6,118	)		(7,815	)
Customer accounts receivable, net	$	92,622		$	93,819
Receivables from distributors		120,012			105,731
Other receivables		22,148			21,029
Total receivables, net	$	234,782		$	220,579