ACCOUNTS RECEIVABLE RESERVES

6 Months Ended

12 Months Ended

Jul. 02, 2011

Dec. 31, 2010

ACCOUNTS RECEIVABLE RESERVES

ACCOUNTS RECEIVABLE RESERVES

3.  ACCOUNTS RECEIVABLE RESERVES

A summary of activity in our accounts receivable reserves for doubtful accounts and sales returns is presented below (in thousands):

	Six Months Ended
	July 2, 2011			July 3, 2010
Balance, beginning of period	$	53,076		$	48,306
Provision for doubtful accounts and sales returns	13,232			17,388
Acquired through business acquisitions	2,016			—
Write-offs, net of recoveries	(16,052		)	(17,468		)
Balance, end of period	$	52,272		$	48,226

6. ACCOUNTS RECEIVABLE RESERVES

A summary of activity in our accounts receivable reserves for doubtful accounts and sales returns is presented below (in thousands):

	Year Ended December 31,
	2010			2009			2008
Balance, beginning of year	$	48,306		$	36,521		$	32,417
Provision for doubtful accounts and sales returns	33,077			34,904			26,277
Write-offs, net of recoveries	(28,307		)	(23,119		)	(22,173		)
Balance, end of year	$	53,076		$	48,306		$	36,521