Accounts Receivable

9 Months Ended

Sep. 30, 2014

Accounts Receivable [Abstract]

Accounts Receivable

(4)   Accounts Receivable:

The components of accounts receivable, net are as follows:

($ in thousands)	September 30, 2014		December 31, 2013
Retail and Wholesale	$	482,857	$	498,717
Other		45,310		51,855
Less: Allowance for doubtful accounts		(65,868)		(71,362)
Accounts receivable, net	$	462,299	$	479,210

We maintain an allowance for doubtful accounts based on our estimate of our ability to collect accounts receivable. Bad debt expense, which is recorded as a reduction to revenue, was $16.5 million and $20.6 million, and $41.2million and $52.9 million, for the three and nine months ended September 30, 2014 and 2013, respectively.