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Accounts Receivable | 12 Months Ended
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Dec. 31, 2013
Receivables [Abstract] |
Accounts Receivable | ACCOUNTS RECEIVABLE Accounts receivable, net of allowances, consisted of the following (in thousands):
| December 31,
| 2013 |  | 2012
Accounts receivable | $ | 83,266 |  |  | $ | 95,515 |
Less: allowance for doubtful accounts and sales returns | (8,214 | ) |  | (9,595 | )
| $ | 75,052 |  |  | $ | 85,920 |
Trade accounts receivable are recorded at invoiced amounts and do not bear interest. Harmonic generally does not require collateral and performs ongoing credit evaluations of its customers and provides for expected losses. Harmonic maintains an allowance for doubtful accounts based upon the expected collectability of its accounts receivable. The expectation of collectability is based on the Company’s review of credit profiles of customers, contractual terms and conditions, current economic trends and historical payment experience. The following is a summary of activity in allowances for doubtful accounts and sales returns for the three years ended December 31, 2013, 2012 and 2011 (in thousands):
| Balance at Beginning of Period |  | Charges to Revenue |  | Charges (Credits) to Expense |  | Additions to (Deductions from) Reserves |  | Balance at End of Period
Year ended December 31, |  |  |  |  |  |  |  |  |
2013 | $ | 9,595 |  |  | $ | 537 |  |  | $ | 423 |  |  | $ | (2,341 | ) |  | $ | 8,214 |
2012 | $ | 8,252 |  |  | $ | 3,141 |  |  | $ | 461 |  |  | $ | (2,259 | ) |  | $ | 9,595 |
2011 | $ | 5,897 |  |  | $ | 2,620 |  |  | $ | 615 |  |  | $ | (880 | ) |  | $ | 8,252 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
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