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ACCOUNTS RECEIVABLE
 12 Months Ended
Dec. 30, 2011
ACCOUNTS RECEIVABLE  
ACCOUNTS RECEIVABLE

6. ACCOUNTS RECEIVABLE

        Accounts receivable consisted of the following at December 30, 2011 and December 31, 2010:

 
   December 30,
   December 31,
  
 
   2011   2010  

Billed

   $ 16,624,000   $ 14,895,000  

Unbilled

     20,672,000     11,343,000  

Contract retentions

     579,000     548,000  
           

 

     37,875,000     26,786,000  

Allowance for doubtful accounts

     (421,000 )   (959,000 )
           

 

   $ 37,454,000   $ 25,827,000  
           

        The movements in the allowance for doubtful accounts consisted of the following for fiscal years 2011, 2010 and 2009:

 
   Fiscal Year  
 
   2011   2010   2009  

Balance as of the beginning of the year

   $ 959,000   $ 1,862,000   $ 662,000  

Provision for doubtful accounts

     219,000     149,000     1,749,000  

Write-offs of uncollectible accounts

     (765,000 )   (1,059,000 )   (555,000 )

Recoveries of accounts written off

     8,000     7,000     6,000  
               

Balance as of the end of the year

   $ 421,000   $ 959,000   $ 1,862,000  
               

        Billed accounts receivable represent amounts billed to clients that have yet to be collected. Unbilled accounts receivable represent revenue recognized but not yet billed pursuant to contract terms or accounts billed after the period end. Substantially all unbilled receivables as of December 30, 2011 and December 31, 2010 are expected to be billed and collected within twelve months of such date. Contract retentions represent amounts invoiced to clients where payments have been withheld pending the completion of certain milestones, other contractual conditions or upon the completion of the project. These retention agreements vary from project to project and could be outstanding for several months.

        Allowances for doubtful accounts have been determined through specific identification of amounts considered to be uncollectible and potential write-offs, plus a non-specific allowance for other amounts for which some potential loss has been determined to be probable based on current and past experience.

        As of December 30, 2011, one client accounted for 40% of outstanding receivables, as compared to 34% of the Company's outstanding receivables as of December 31, 2010.