Accounts Receivable, Net and Revenue Concentrations

3 Months Ended

Mar. 31, 2016

Accounts Receivable, Net and Revenue Concentrations

Accounts receivable, net were as follows:



(In thousands)	March 31, 2016			December 31, 2015
Trade receivables, gross	$	108,831		$	119,090
Allowance for doubtful accounts	(799		)	(822		)
Allowance for sales returns	(424		)	(507		)
Net trade receivables	107,608			117,761
Other	3,384			4,040
Accounts receivable, net	$	110,992		$	121,801

Allowance for Doubtful Accounts

Changes in the allowance for doubtful accounts were as follows:



(In thousands)	Three Months Ended March 31,
(In thousands)	2016			2015
Balance at beginning of period	$	822		$	616
Additions (reductions) to costs and expenses	(40		)	2
(Write-offs)/Foreign exchange effects	17			(18		)
Balance at end of period	$	799		$	600

Sales Returns

The allowance for sales returns at March 31, 2016 and December 31, 2015 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 $0.3 million on March 31, 2016 and December 31, 2015, respectively. The value of these returned goods was included in our inventory balance at March 31, 2016 and December 31, 2015.

Significant Customers

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



	Three Months Ended March 31,
	2016				2015
	$ (thousands)		% of Net Sales		$ (thousands)		% of Net Sales
Comcast Corporation	$	39,609	26.3	%	$	15,577	11.7	%
DIRECTV	16,819		11.2		17,365		13.1

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



	March 31, 2016			December 31, 2015
	$ (thousands)	% of Net Sales		$ (thousands)		% of Net Sales
Comcast Corporation	27,126	24.4	%	29,404		24.1	%
DIRECTV	12,769	11.5	%	—	⁽¹⁾	—	%	⁽¹⁾

⁽¹⁾ Trade receivables associated with this customer did not total more than 10% of our accounts receivable, net at December 31, 2015.