Accounts Receivable, Net and Revenue Concentrations

9 Months Ended

Sep. 30, 2017

Receivables [Abstract]

Accounts Receivable, Net and Revenue Concentrations

Accounts Receivable, Net and Revenue Concentrations

Accounts receivable, net were as follows:

(In thousands)	September 30, 2017			December 31, 2016
Trade receivables, gross	$	147,194		$	120,965
Allowance for doubtful accounts	(1,052		)	(904		)
Allowance for sales returns	(459		)	(539		)
Net trade receivables	145,683			119,522
Other	7,672			5,070
Accounts receivable, net	$	153,355		$	124,592

Allowance for Doubtful Accounts

Changes in the allowance for doubtful accounts were as follows:

(In thousands)	Nine Months Ended September 30,
	2017			2016
Balance at beginning of period	$	904		$	822
Additions (reductions) to costs and expenses	167			123
(Write-offs)/Foreign exchange effects	(19		)	15
Balance at end of period	$	1,052		$	960

Sales Returns

The allowance for sales returns at September 30, 2017 and December 31, 2016 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, 2017 and December 31, 2016, respectively. The value of these returned goods was included in our inventory balance at September 30, 2017 and December 31, 2016.

Significant Customers

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

	Three Months Ended September 30,
	2017				2016
	$ (thousands)		% of Net Sales		$ (thousands)		% of Net Sales
Comcast Corporation	$	36,811	21.0	%	$	35,554	21.0	%
AT&T	20,117		11.5		21,139		12.5

	Nine Months Ended September 30,
	2017				2016
	$ (thousands)		% of Net Sales		$ (thousands)		% of Net Sales
Comcast Corporation	$	122,009	23.7	%	$	111,529	22.7	%
AT&T	61,057		11.9		60,709		12.4

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

	September 30, 2017				December 31, 2016
	$ (thousands)		% of Accounts Receivable, Net		$ (thousands)		% of Accounts Receivable, Net
Comcast Corporation	$	26,553	17.3	%	$	23,716	19.0	%
AT&T (1)	—		—		14,108		11.3

⁽¹⁾   Trade receivables associated with this customer did not total more than 10% of our accounts receivable, net at September 30, 2017.