Accounts Receivable, Net

6 Months Ended

Jun. 30, 2017

Receivables [Abstract]

Accounts Receivable, Net

Accounts Receivable, Net

Accounts receivable, net were as follows:

(in millions)	June 30, 2017			December 31, 2016
Amounts billed or billable	$	1,116		$	1,014
Unbilled amounts	262			279
Allowance for doubtful accounts	(4		)	(7		)
Accounts Receivable, Net	$	1,374		$	1,286

Unbilled amounts include amounts associated with percentage-of-completion accounting and other earned revenues not currently billable due to contractual provisions. Amounts to be invoiced in the subsequent months for current services provided are included in amounts billable, and at June 30, 2017 and December 31, 2016 were approximately $414 million and $429 million, respectively.

We perform ongoing credit evaluations of our customers and adjust credit limits based upon customer payment history and current creditworthiness. The allowance for uncollectible accounts receivables is determined principally on the basis of past collection experience, as well as consideration of current economic conditions and changes in our customer collection trends.

In the first quarter 2017 we settled a customer dispute over an aged accounts receivable balance for $19 million. We applied $5 million of the proceeds to net accounts receivable and a $14 million gain was recorded as follows:

• $7 million to discontinued operations as a portion of the receivable was related to a business that was part of our ITO discontinued operation; and

• $7 million to continuing operations as the remainder of the receivable was related to our continuing Healthcare Provider business; the majority of the $7 million is reflected in legal settlements in Other (income) expense, net.