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Note 4 - Accounts Receivable
9 Months Ended
Sep. 29, 2012
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]
4.     Accounts Receivable

The Company’s accounts receivable are comprised as follows:

   
September 29,
2012
   
December 31,
2011
 
Billed
  $ 24,392     $ 28,460  
Accrued and unbilled
    3,821       3,143  
Work-in-progress
    11,270       8,883  
Allowance for doubtful accounts and sales discounts
    (1,534 )     (1,455 )
                 
Accounts receivable, net
  $ 37,949     $ 39,031  

Unbilled receivables primarily represent revenues earned whereby those services are ready to be billed as of the balance sheet ending date.  Work-in-process primarily represents revenues earned under contracts which the Company contractually invoices at future dates.