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Accounts Receivable

9 Months Ended

Sep. 30, 2014

2.	Accounts Receivable

Accounts receivable are net of allowances for doubtful accounts of $22.0 million, $21.5 million, and $20.4 million as of September 30, 2014, September 30, 2013, and December 31, 2013, respectively.

- 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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