Quarterly report pursuant to Section 13 or 15(d)

Accounts Receivable, net

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Accounts Receivable, net
9 Months Ended
Sep. 30, 2013
Receivables [Abstract]  
Accounts Receivable, net
Accounts Receivable, net

Accounts receivable, net, are stated at amounts due from customers net of an allowance for doubtful accounts. Our allowance for doubtful accounts is based upon our assessment of various factors. We consider historical experience, the age of the receivable balances, current economic conditions and other factors that may affect the counterparty’s ability to pay. Bad debt expense is included in Customer service and billing expense in our unaudited consolidated statements of comprehensive income.

Accounts receivable, net, consists of the following:
 
September 30,
2013
 
December 31,
2012
Gross accounts receivable
$
114,300

 
$
117,853

Allowance for doubtful accounts
(11,522
)
 
(11,711
)
Total accounts receivable, net
$
102,778

 
$
106,142



Receivables from distributors include billed and unbilled amounts due from OEMs for services included in the sale or lease price of vehicles, as well as billed amounts due from retailers. We have not established an allowance for doubtful accounts for our receivables from distributors as we have historically not experienced any significant collection issues with our OEMs. Receivables from distributors consist of the following:
 
September 30,
2013
 
December 31,
2012
Billed
$
30,583

  
$
53,057

Unbilled
50,236

  
51,368

Total
$
80,819

  
$
104,425