Note 5 - Accounts Receivable

6 Months Ended

Jun. 30, 2018

Notes to Financial Statements

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

5. ACCOUNTS RECEIVABLE

Accounts receivable, net, consists of the following at

June 30, 2018

and

December 31, 2017:

	2018			2017
Retail customers	$	30,101		$	22,227
Wholesale carriers		6,346			8,146
Other		6,409			4,891
		42,856			35,264
Less: allowance for doubtful accounts		(3,041	)		(2,729	)
Accounts receivable, net	$	39,815		$	32,535

The following table summarizes the change in the allowance for doubtful accounts for the

six

-month period ended

June 30, 2018,

which is associated entirely with the Company’s contracts with customers:

	2018
Balance at January 1	$	2,729
Provision for uncollectible accounts		1,092
Charged to other accounts		(435	)
Deductions		(345	)
Balance at June 30	$	3,041

In

March 2018,

USAC announced that demand for rural health care support had exceeded the program’s

$400

million annual cap in Funding Year

2017,

which began on

July 1, 2017

and ends on

June 30, 2018,

and that individual applicants that filed successful funding requests would receive approximately

84.4%

of the funding for which they were otherwise eligible. In

June 2018,

the FCC announced that it had raised the annual funding cap for Funding Year

2017

to

$571

million to fully fund eligible funding requests for that year. As of

June 30, 2018,

USAC had

not

issued approval notices to the Company’s rural health care customers for Funding Year

2017.

On

July 9, 2018,

the FCC notified the Company that it had approved the cost-based rural rates for certain of its customers for Funding Year

2017.

This represents a substantial step toward the issuance of approval notices. At

June 30, 2018,

the Company’s accounts receivable, net, associated with its rural health care customers totaled

$18,103,

and is based on announced funding and expected approval levels. In the event approved funding varies from the expected approval level, revenue and accounts receivable will be adjusted accordingly. Accounts receivable, net, associated with rural health care customers was

$8,580

at

December 31, 2017.

Rural health care accounts are a component of the Retail Customers category in the above table. See Note

2

“

Revenue Recognition

” for additional information.