Accounts Receivable, net and Revenue Concentrations

6 Months Ended

Jun. 30, 2011

Accounts Receivable, net and Revenue Concentrations [Abstract]

Accounts Receivable, net and Revenue Concentrations

Note 3: Accounts Receivable, net and Revenue Concentrations

Accounts receivable, net consisted of the following on June 30, 2011 and December 31, 2010:

	June 30,			December 31,
(In thousands)	2011			2010
Trade receivables, gross	$	89,224		$	88,485
Allowance for doubtful accounts		(1,105	)		(878	)
Allowance for sales returns		(726	)		(1,366	)
Trade receivables, net		87,393			86,241
Other receivables		340			63
Accounts receivable, net	$	87,773		$	86,304

Allowance for Doubtful Accounts

Changes in the allowance for doubtful accounts during the three and six months ended June 30, 2011 and 2010 were the following:

	Balance at		Additions					Balance at
(In thousands)	Beginning of		to Costs and		(Write-offs)/			End of
Description	Period		Expenses		FX Effects			Period
Valuation account for trade receivables
Three months ended June 30, 2011	$	868	$	231	$	6		$	1,105
Three months ended June 30, 2010	$	2,387	$	585	$	(237	)	$	2,735

Changes in the allowance for doubtful accounts during the six months ended June 30, 2011 and 2010 were the following:

	Balance at		Additions					Balance at
(In thousands)	Beginning of		to Costs and		(Write-offs)/			End of
Description	Period		Expenses		FX Effects			Period
Valuation account for trade receivables
Six months ended June 30, 2011	$	878	$	238	$	(11	)	$	1,105
Six months ended June 30, 2010	$	2,423	$	715	$	(403	)	$	2,735

Sales Returns

The allowance for sales returns balance at June 30, 2011 and December 31, 2010 contained reserves for items returned prior to year-end, but 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 $0.7 million and $0.9 million on June 30, 2011 and December 31, 2010, respectively. The value of these returned goods was included in our inventory balance at June 30, 2011 and December 31, 2010.

Significant Customers

During the six months ended June 30, 2011, we had net sales to one significant customer which totaled to more than 10% of our net sales. During the three and six months ended June 30, 2010, we had net sales to two significant customers, that when combined with their subcontractors, each totaled to more than 10% of our net sales as follows:

	Three Months Ended June 30,
	2011				2010
	$ (thousands)		% of Net Sales		$ (thousands)		% of Net Sales
Customer A		—		—	$	8,674		11.0	%
Customer B		—		—	$	11,910		15.1	%

	Six Months Ended June 30,
	2011					2010
	$ (thousands)		% of Net Sales			$ (thousands)		% of Net Sales
Customer A		—		—		$	19,170		12.8	%
Customer B		—		—		$	19,916		13.3	%
Customer C	$	26,906		11.8	%		—		—

Trade receivables with these customers were the following on June 30, 2011 and December 31, 2010:

	June 30, 2011					December 31, 2010
			% of Accounts					% of Accounts
	$ (thousands)		Receivable, Net			$ (thousands)		Receivable, Net
Customer A	$	8,732		10.0	%	$	9,481		11.0	%
Customer B		—		—		$	4,786		5.5	%
Customer C	$	9,104		10.4	%		—		—

We had a third customer that accounted for greater than 10% of accounts receivable, net on December 31, 2010, but did not account for greater than 10% of net sales for the year then ended. Trade receivables with this customer amounted to $10.5 million, or 12.1%, of our accounts receivable, net on December 31, 2010.

The loss of these customers 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 effect on our financial condition, results of operations and cash flows.

See Note 2 under the captions Revenue Recognition and Sales Allowances and Financial Instruments in our Annual Report on Form 10-K for further information regarding our accounting principles.