ACCOUNTS RECEIVABLE - NET

12 Months Ended

Dec. 31, 2012

ACCOUNTS RECEIVABLE - NET

NOTE 13. ACCOUNTS RECEIVABLE – NET

Accounts receivable consist of the following:

	December 31
(in US$ thousands)	2011			2012
Accounts receivable	$	9,045		$	2,959
Less: Allowance for doubful accounts		(2,594	)		(130	)
	$	6,451		$	2,829

The following is a reconciliation of changes in our Company’s allowance for doubtful accounts during the years ended December 31, 2010, 2011 and 2012:

(in US$ thousands)	2010			2011			2012
Balance at beginning of year	$	200		$	842		$	2,594
Additions: Provision for bad debt expense		156			1,820			169
Less: Write-offs		(219	)		(61	)		(269	)
Acquisiton - IAHGames		691			—			—
Deconsolidation - IAHGames		—			—			(2,370	)
Translation adjustment		14			(7	)		6
Balance at end of year	$	842		$	2,594		$	130