Accounts Receivable, Net and Revenue Concentrations

9 Months Ended

Sep. 30, 2013

Receivables [Abstract]

Accounts Receivable, Net and Revenue Concentrations

Accounts Receivable, Net and Revenue Concentrations

Accounts receivable, net were as follows:

(In thousands)	September 30, 2013			December 31, 2012
Trade receivables, gross	$	99,708		$	90,056
Allowance for doubtful accounts	(425		)	(322		)
Allowance for sales returns	(535		)	(996		)
Net trade receivables	98,748			88,738
Other	4,718			2,310
Accounts receivable, net	$	103,466		$	91,048

Allowance for Doubtful Accounts

Changes in the allowance for doubtful accounts were as follows:

(In thousands)	Nine Months Ended September 30,
	2013			2012
Balance at beginning of period	$	322		$	1,021
Additions to costs and expenses	140			72
(Write-offs)/FX effects	(37		)	(775		)
Balance at end of period	$	425		$	318

Sales Returns

The allowance for sales returns at September 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 $0.4 million and $0.6 million on September 30, 2013 and December 31, 2012, respectively. The value of these returned goods was included in our inventory balance at September 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 September 30,
	2013				2012
	$ (thousands)		% of Net Sales		$ (thousands)		% of Net Sales
DIRECTV	$	21,667	15.2	%	$	23,691	19.0	%

	Nine Months Ended September 30,
	2013				2012
	$ (thousands)		% of Net Sales		$ (thousands)		% of Net Sales
DIRECTV	$	64,651	16.4	%	$	59,117	17.1	%

Trade receivables associated with a significant customer that totaled more than 10% of our accounts receivable, net were as follows:

	September 30, 2013				December 31, 2012
	$ (thousands)		% of Accounts Receivable, Net		$ (thousands)		% of Accounts Receivable, Net
DIRECTV	$	—	—	%	$	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.