Receivables and Net Sales

12 Months Ended

Dec. 31, 2013

(3) Receivables and Net Sales

Receivables consist of the following (in thousands):

	December 31,
	2013			2012
Accounts receivable—trade	$	17,544		$	18,331
Less allowance for doubtful receivables	(512		)	(495		)
	$	17,032		$	17,836

Receivables are written off against these reserves in the period they are determined to be uncollectible, and payments subsequently received on previously written-off receivables are recorded as a reversal of the bad debt provision. The Company performs credit evaluations on its customers and obtains credit insurance on a large percentage of its accounts, but does not generally require collateral. The Company recorded a provision for doubtful accounts of approximately $32,000 and $113,000 for the years ended December 31, 2013 and 2012, 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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