Accounts Receivable

9 Months Ended

Sep. 30, 2015

Accounts Receivable [Abstract]

Accounts Receivable

(4)     Accounts Receivable

Accounts receivable at December 31, 2014 and September 30, 2015 were comprised of the following (dollars in thousands):

	December 31,		September 30,
	2014		2015
Trade receivables	$	35,762	$	38,429
Unpaid amounts for benefit services		19,458		24,643
		55,220		63,072
Less allowance for doubtful accounts		(767)		(987)
Accounts receivable, net	$	54,453	$	62,085