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ACCOUNTS RECEIVABLE
 12 Months Ended
Dec. 27, 2013
ACCOUNTS RECEIVABLE  
ACCOUNTS RECEIVABLE

6. ACCOUNTS RECEIVABLE

        Accounts receivable consisted of the following at December 27, 2013 and December 28, 2012:

 
   December 27,
2013		   December 28,
2012		  

Billed

   $ 12,879,000   $ 15,145,000  

Unbilled

     9,635,000     9,860,000  

Contract retentions

     673,000     642,000  
           
​ ​ ​ ​ ​ ​ ​ ​

 

     23,187,000     25,647,000  

Allowance for doubtful accounts

     (385,000 )   (303,000 )
           
​ ​ ​ ​ ​ ​ ​ ​

 

   $ 22,802,000   $ 25,344,000  
           
​ ​ ​ ​ ​ ​ ​ ​
​ ​ ​ ​ ​ ​ ​ ​
           

        The movements in the allowance for doubtful accounts consisted of the following for fiscal years 2013, 2012 and 2011:

 
   Fiscal Year  
 
   2013   2012   2011  

Balance as of the beginning of the year

   $ 303,000   $ 421,000   $ 959,000  

Provision for doubtful accounts

     189,000     220,000     219,000  

Write-offs of uncollectible accounts

     (107,000 )   (341,000 )   (765,000 )

Recoveries of accounts written off

     —     3,000     8,000  
               
​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Balance as of the end of the year

   $ 385,000   $ 303,000   $ 421,000  
               
​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
               

        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 27, 2013 and December 28, 2012 are or were 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 27, 2013, one client accounted for 26% of outstanding receivables, as compared to 34% of the Company's outstanding receivables as of December 28, 2012.