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Accounts Receivable
 9 Months Ended
Sep. 30, 2013
Accounts Receivable, Net, Current [Abstract]  
Accounts Receivable
CURRENT AND LONG-TERM RECEIVABLES
 
September 30,
2013
 
December 31,
2012
 
(millions)
Utility customers
$
121.3

 
$
118.3

DOE pro-rata share of RD&D program funding
24.8

 
4.4

Contract services, primarily DOE:
 

 
 

Billed revenue
9.7

 
10.5

Unbilled revenue
2.9

 
1.6

 
12.6

 
12.1

Current accounts receivable, net
$
158.7

 
$
134.8


 
Current accounts receivable are net of valuation allowances and allowances for doubtful accounts totaling $1.8 million at September 30, 2013 and $2.1 million at December 31, 2012.

Additional details regarding DOE’s pro-rata share of funding for American Centrifuge expenditures under the RD&D program are provided in Note 4.

Billings for contract services related to DOE are generally invoiced based on provisional billing rates approved by DOE. Unbilled revenue represents the difference between actual costs incurred, prior to incurred cost audit and notice by DOE authorizing final billing, and provisional billing rate invoiced amounts. Unbilled amounts are invoiced to DOE as billing rates are revised, submitted to and approved by DOE.

Certain receivables from DOE are included in other long-term assets based on the extended timeframe expected to resolve claims for payment. As of December 31, 2012, long term receivables from DOE were $25.8 million, or $38.0 million net of valuation allowances of $12.2 million. USEC believes DOE has breached its agreements by failing to establish appropriate provisional billing and final indirect cost rates on a timely basis and USEC filed claims with DOE for payment under the Contract Disputes Act ("CDA"). On May 30, 2013, USEC appealed the DOE's denial of its claims to the U.S. Court of Federal Claims.

On August 30, 2013, USEC submitted an additional claim to DOE under the CDA for payment of $42.8 million, representing DOE's share of pension and postretirement benefits costs related to the transition of Portsmouth site employees to DOE's decontamination and decommissioning ("D&D") contractor. As of September 30, 2013, long term receivables from DOE were $25.8 million, or $80.8 million net of valuation allowances of $55.0 million. The receivable for DOE's share of pension and postretirement benefits costs has a full valuation allowance due to USEC's inability to reach a resolution with DOE, the uncertainty of the timing for collection of amounts owed, and the potential of additional amounts owed by DOE. As noted in Note 15, USEC has potential pension plan funding obligations under Section 4062(e) of the Employee Retirement Income Security Act (“ERISA”) related to USEC's de-lease of the Portsmouth gaseous diffusion facilities and transition of employees to DOE's D&D contractor and related to the transition of employees in connection with the Paducah GDP transition. USEC believes that DOE is responsible for a significant portion of any pension and postretirement benefit costs associated with the transition of employees at Portsmouth.