Accounts Receivable

9 Months Ended

Sep. 30, 2015

ACCOUNTS RECEIVABLE

Accounts receivable consists of the following (in thousands):



	September 30, 2015			December 31, 2014
Trade accounts receivable	$	125,237		$	105,421
Contract receivables:
Amounts billed	39,183			—
Costs in excess of billings	17,411			—
Total contract receivables	56,594			—
Total accounts receivable	181,831			105,421
Less allowance for doubtful accounts	(4,714		)	(4,280		)
Accounts receivable	$	177,117		$	101,141

Contract receivables are primarily associated with developers, contractors and customers in connection with one of the Company's operating segments. Costs in excess of billings principally represent revenues recognized on contracts that were not billable as of the balance sheet date. These amounts will be billed in accordance with contract terms, generally as certain milestones are reached or upon shipment. All of the costs in excess of billings are expected to be collected within one year. In situations where billings exceed revenues recognized, the excess is included in billings in excess of cost in the Consolidated Balance Sheet.

- 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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