Accounts Receivable, Net and Revenue Concentrations

9 Months Ended

Sep. 30, 2015

Accounts Receivable, Net and Revenue Concentrations

Accounts receivable, net were as follows:



(In thousands)	September 30, 2015			December 31, 2014
Trade receivables, gross	$	109,657		$	91,605
Allowance for doubtful accounts	(728		)	(616		)
Allowance for sales returns	(447		)	(617		)
Net trade receivables	108,482			90,372
Other	3,572			7,617
Accounts receivable, net	$	112,054		$	97,989

Allowance for Doubtful Accounts

Changes in the allowance for doubtful accounts were as follows:



(In thousands)	Nine Months Ended September 30,
(In thousands)	2015			2014
Balance at beginning of period	$	616		$	478
Additions to costs and expenses	189			16
(Write-offs)/FX effects	(77		)	(17		)
Balance at end of period	$	728		$	477

Sales Returns

The allowance for sales returns at September 30, 2015 and December 31, 2014 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 $0.4 million on September 30, 2015 and December 31, 2014, respectively. The value of these returned goods was included in our inventory balance at September 30, 2015 and December 31, 2014.

Significant Customers

Net sales to the following customers totaled more than 10% of our net sales:



	Three Months Ended September 30,
	2015				2014
	$ (thousands)		% of Net Sales		$ (thousands)			% of Net Sales
Comcast Corporation	$	42,675	26.6	%	$	—	⁽¹⁾	—	%	⁽¹⁾
DIRECTV	21,957		13.7		18,201			12.3


⁽¹⁾	Net sales to this customer did not total more than 10% of our total net sales in the prior period.



	Nine Months Ended September 30,
	2015				2014
	$ (thousands)		% of Net Sales		$ (thousands)			% of Net Sales
Comcast Corporation	$	88,633	20.1	%	$	—	⁽¹⁾	—	%	⁽¹⁾
DIRECTV	57,447		13.0		44,733			10.6


⁽¹⁾	Net sales to this customer did not total more than 10% of our total net sales in the prior period.

Trade receivables associated with Comcast Corporation accounted for $22.2 million, or 19.8%, of our accounts receivable, net at September 30, 2015. We had no other customer with trade receivables greater than 10% of our accounts receivable, net at September 30, 2015 or December 31, 2014.