Accounts Receivable

9 Months Ended

Sep. 30, 2013

Accounts Receivable [Abstract]

Accounts Receivable

(4)   Accounts Receivable:

The components of accounts receivable, net are as follows:

($ in thousands)	September 30, 2013		December 31, 2012
Retail and Wholesale	$	515,743	$	581,152
Other		42,143		45,819
Less: Allowance for doubtful accounts		(85,663)		(93,267)
Accounts receivable, net	$	472,223	$	533,704

We maintain an allowance for bad debts based on our estimate of our ability to collect accounts receivable. Bad debt expense, which is recorded as a reduction to revenue, was $20.6 million and $20.8 million, and $52.9 million and $61.5 million for the three and nine months ended September 30, 2013 and 2012, respectively.