Trade Accounts Receivable, Net

9 Months Ended

Sep. 30, 2014

Trade accounts receivable consisted of the following:



	At September 30,						At December 31,
(in thousands)	2014			2013			2013
Trade accounts receivable	$	131,323		$	122,328		$	92,413
Allowance for doubtful accounts	(836		)	(1,384		)	(945		)
Allowance for sales discounts and returns	(2,992		)	(2,049		)	(1,451		)
	$	127,495		$	118,895		$	90,017

- 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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