Nature of Business and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Revenues in Consolidated Statements of Operations from Arrangements for which Vendor-Specific Objective Evidence of Fair Value Does Not Exist for Each Undelivered Element

This allocation methodology has been applied to the following amounts included in revenues in the consolidated statements of income from arrangements for which VSOE of fair value does not exist for each undelivered element (in thousands):


	Years Ended December 31,
	2012		2011		2010
Software license fees	$	38,226	$	66,939	$	47,095
Maintenance fees		14,178		16,801		10,261
Services		830		1,362		4,118

Total	$	53,234	$	85,102	$	61,474

Activity in Allowance for Doubtful Accounts Receivable

The following reflects activity in the Company’s allowance for doubtful accounts receivable (in thousands):


	2012			2011			2010
Balance, beginning of period	$	4,843		$	5,738		$	2,732
Provision (recovery)		3,173			(101	)		3,116
Amounts written off, net of recoveries		(35	)		(516	)		(110	)
Foreign currency translation adjustments		136			(278	)		—

Balance, end of period	$	8,117		$	4,843		$	5,738

Property and Equipment Estimated Useful Lives

Property and equipment are stated at cost. Depreciation of these assets is generally computed using the straight-line method over the following estimated useful lives:


Computer and office equipment			3-5 years
Furniture and fixtures			7 years
Leasehold improvements			Lesser of useful life of improvement or remaining term of lease
Vehicles and other			4-5 years
Buildings			30 years

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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