ACCOUNTS RECEIVABLE

9 Months Ended

Sep. 30, 2013

Accounts receivable consisted of the following (amounts in thousands):



	September 30, 2013			December 31, 2012
Accounts receivable	$	299,063		$	302,928
Allowance for doubtful accounts	(8,816		)	(5,130		)
Accounts receivable, net	$	290,247		$	297,798

Accounts receivable are reduced by an allowance for doubtful accounts which is based on historical losses.

- 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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