Accounts Receivable

6 Months Ended

Jun. 30, 2017

Receivables [Abstract]

Accounts Receivable

(5) Accounts Receivable

Accounts receivable (in thousands) consisted of the following, as of:

	June 30,			December 31,
	2017			2016
Billed and billable	$	148,529		$	188,038
Less: unpaid deferred revenue		(75,898	)		(101,538	)
Accounts receivable, gross		72,631			86,500
Less: allowance for doubtful accounts		(4,626	)		(3,181	)
Accounts receivable, net	$	68,005		$	83,319

The Company offsets its accounts receivable and deferred revenue for any unpaid items included in deferred revenue and advance payments.

The Company maintains an allowance for doubtful accounts which represents its best estimate of probable losses inherent in the accounts receivable balances.  The Company evaluates specific accounts when it becomes aware that a customer may not be able to meet its financial obligations due to deterioration of its liquidity or financial viability, credit ratings, or bankruptcy.  In addition, the Company periodically adjusts this allowance based on its review and assessment of the aging of receivables.