Other Consolidated Balance Sheet Accounts Detail

Allowance for Doubtful Accounts, Accounts Receivable

The changes in the allowance for doubtful accounts due from customers consist of the following (dollars in millions):



	2011			2010			2009
Balance, beginning of period	$	8.7		$	9.1		$	8.8
Net additions charged to operations	2.0			1.4			1.8
Less: Write-offs and adjustments	(1.1		)	(1.8		)	(1.5		)
Balance, end of period	$	9.6		$	8.7		$	9.1

The net additions to the allowance for doubtful accounts were recognized in the consolidated statements of operations as a component of our selling, general and administrative expenses. We continually assess our collection risks and make appropriate adjustments, as deemed necessary, to the allowance for doubtful accounts to ensure that reserves for accounts receivable are adequate.

Other Receivables, Net

Other receivables, net consist of the following (dollars in millions):



	December 31, 2011		December 31, 2010
Vendor receivables, net	$	29.2	$	31.1
Insurance recoverables, current	2.2		2.5
Other	10.6		9.9
Total	$	42.0	$	43.5

The allowance for doubtful accounts due from vendors was $0.1 million as of December 31, 2011 and 2010, respectively.

Deposits and Prepayments

Deposits and prepayments consist of the following (dollars in millions):



	December 31, 2011		December 31, 2010
Deposits	$	3.8	$	4.4
Prepaid taxes	8.8		12.9
Vendor prepayments	22.7		14.1
Other prepayments	12.9		10.8
Total	$	48.2	$	42.2

Deposits include amounts related primarily to cigarette stamps and workers' compensation claims. Other prepayments include prepayments relating to insurance policies, prepaid rent and up-front consideration to customers.

Other Non-Current Assets, Net

Other non-current assets, net, consist of the following (dollars in millions):



	December 31, 2011		December 31, 2010
Internally developed and other purchased software, net	$	1.4	$	2.6
Insurance recoverables, net of current portion	17.7		19.5
Debt issuance costs	1.5		1.2
Insurance deposits, net of current portion	2.9		2.7
Racking allowances, net	5.9		1.8
Other amortizable intangibles (net of accumulated amortization of $2.1
and $0.7, respectively)	19.9		2.7
Other assets	3.0		0.8
Total	$	52.3	$	31.3

Other amortizable intangibles increased due primarily to the addition of non-compete agreements and customer lists related to the acquisition of FCGC in 2011. The amortization of intangible assets, inclusive of non-compete agreements and customer lists and internally developed and other purchased software, recorded in the consolidated statements of operations was $3.0 million for 2011, $2.1 million for 2010 and $2.0 million for 2009.

Intangible assets with definite useful lives are amortized over the following useful lives:



	Useful Life in Years
Customer relationships	10-15
Non-competition agreements	1-5
Software	3-8

Estimated intangible and software amortization expense for the next five years is approximately $3.3 million, $2.4 million, $2.3 million, $2.1 million and $1.8 million for 2012 through 2016, respectively.

Accrued Liabilities

Accrued liabilities consist of the following (dollars in millions):



	December 31, 2011		December 31, 2010
Accrued payroll, retirement and other benefits	$	26.6	$	22.2
Claims liabilities, current	7.9		8.7
Other accrued expenses	31.6		19.6
Accrued customer incentives payable	12.5		11.1
Total	$	78.6	$	61.6

Our accrued payroll, retirement and other benefits include accruals for vacation, bonus, wages, 401(k) benefit matching and the current portion of pension and post-retirement benefit obligations. Our other accrued expenses include goods and services taxes, legal expenses, interest and other miscellaneous accruals.