Accounts Receivable and Allowances for Doubtful Accounts, Returns and Discounts

12 Months Ended

Nov. 30, 2012

Accounts Receivable And Allowances For Doubtful Accounts, Returns And Discounts [Abstract]

Accounts Receivable And Allowances For Doubtful Accounts, Returns And Discounts

Accounts Receivable and Allowances for Doubtful Accounts, Returns and Discounts

Accounts receivable, net, by category is as follows (in thousands):

	November 30,
	2012			2011
Accounts receivable	$	220,286		$	182,788
Unbilled fees for professional services	19,420			19,499
	239,706			202,287
Less: Allowances for doubtful accounts, returns and discounts	(5,606		)	(5,868		)
Net accounts receivable	$	234,100		$	196,419

Trade accounts receivable are recorded at invoiced or to be invoiced amounts and do not bear interest. We perform ongoing credit evaluations of our customers’ financial condition and, generally, require no collateral from our customers. Allowances for doubtful accounts, returns and discounts were established based on various factors including credit profiles of our customers, contractual terms and conditions, historical payments, returns and discounts experience and current economic trends. We review our allowances monthly by assessing individual accounts receivable over a specific aging and amount, and all other balances on a pooled basis based on historical collection experience. Accounts receivable are written off on a case-by-case basis, net of any amounts that may be collected. On occasion, we enter into arrangements with customers where payment terms are considered to be extended. In these instances, we do not consider the fees related to the arrangement to be fixed or determinable until they become due and payable and are therefore recorded as accounts receivable and deferred revenue.

Unbilled receivables of $19.4 million and $19.5 million mainly consist of professional services performed during the last quarter of fiscal years 2012 and 2011, respectively, for which billings have not been issued.

The following is a summary of activities in allowances for doubtful accounts, returns and discounts for the fiscal years indicated (in thousands):

Year Ended November 30,	Allowances Beginning Balance		Charged Against Revenue		Charged to Expenses		Write-offs, Adjustments, Net of Recovery			Allowances Ending Balance
2012	$	5,868	$	1,343	$	559	$	(2,164	)	$	5,606
2011	5,729		650		100		(611		)	5,868
2010	4,224		200		—		1,305			5,729