Accounts Receivable, Net and Revenue Concentrations

Accounts receivable, net were as follows:



(In thousands)	June 30, 2013			December 31, 2012
Trade receivables, gross	$	87,664		$	90,056
Allowance for doubtful accounts	(325		)	(322		)
Allowance for sales returns	(588		)	(996		)
Net trade receivables	86,751			88,738
Other	2,681			2,310
Accounts receivable, net	$	89,432		$	91,048

Allowance for Doubtful Accounts

Changes in the allowance for doubtful accounts were as follows:



(In thousands) Description	Balance at Beginning of Period		Additions to Costs and Expenses	(Write-offs)/ FX Effects		Balance at End of Period
Valuation account for trade receivables:
Six months ended June 30, 2013	$	322	48	(45	)	$	325
Six months ended June 30, 2012	$	1,021	37	(7	)	$	1,051

Sales Returns

The allowance for sales returns at June 30, 2013 and December 31, 2012 included reserves for items returned prior to period-end that were not completely processed, and therefore had not yet been removed from the allowance for sales returns balance. If these returns had been fully processed, the allowance for sales returns balance would have been approximately $0.3 million and $0.6 million on June 30, 2013 and December 31, 2012, respectively. The value of these returned goods was included in our inventory balance at June 30, 2013 and December 31, 2012.

Significant Customer

Net sales to the following significant customer that totaled more than 10% of our net sales were as follows:



	Three Months Ended June 30,
	2013				2012
	$ (thousands)		% of Net Sales		$ (thousands)		% of Net Sales
DIRECTV	$	22,137	16.3	%	$	19,215	16.5	%



	Six Months Ended June 30,
	2013				2012
	$ (thousands)		% of Net Sales		$ (thousands)		% of Net Sales
DIRECTV	$	42,984	17.1	%	$	35,426	16.1	%

Trade receivables associated with the significant customer activity disclosed above were as follows:



	June 30, 2013				December 31, 2012
	$ (thousands)		% of Accounts Receivable, Net		$ (thousands)		% of Accounts Receivable, Net
DIRECTV	$	10,360	11.6	%	$	9,277	10.2	%

The loss of this customer or any other customer, either in the United States or abroad, due to their financial weakness or bankruptcy, or our inability to obtain orders or maintain our order volume with them, may have a material adverse effect on our financial condition, results of operations and cash flows.