ACCOUNTS RECEIVABLE

9 Months Ended

Sep. 30, 2014

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



	September 30, 2014			December 31, 2013
Accounts receivable	$	254,622		$	268,340
Allowance for doubtful accounts	(6,291		)	(5,287		)
Accounts receivable, net	$	248,331		$	263,053

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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