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Revenue and Accounts Receivable (Tables)
12 Months Ended
Dec. 31, 2012
Revenue and Accounts Receivable [Abstract]  
Accounts Receivable Components
The components of accounts receivable are as follows (in thousands):

 
December 31,
 
 
2012
 
 
2011
 
Billed accounts receivable
 
$
21,476
 
 
$
26,299
 
Unbilled receivables
 
 
12,722
 
 
 
11,022
 
Allowance for doubtful accounts
 
 
(319
)
 
 
(375
)
 
$
33,879
 
 
$
36,946
 
 
Allowance for Doubtful Accounts
The activities in the allowance for doubtful accounts are set forth below (in thousands):

 
Balance
Beginning
of Year
 
 
 
Bad Debt
Expenses (1)
 
 
 
 
Deductions (2)
 
 
Balance
End
 of Year
 
 
 
 
 
 
 
 
 
 
 
 
 
Year ended December 31, 2012
 
$
375
 
 
$
(53
)
 
$
(3
)
 
$
319
 
Year ended December 31, 2011
 
$
358
 
 
$
17
 
 
$
----
 
 
$
375
 
Year ended December 31, 2010
 
$
363
 
 
$
(3
)
 
$
(2
)
 
$
358
 

(1)
Accounts receivable reserves and reversal of allowance for subsequent collections, net
(2)
Accounts receivable written-off and subsequent recoveries, net

Revenue by Customer Sector
         We derived substantially all of our revenues from contracts and subcontracts with the U.S. Government.  Revenue by customer sector for the last three fiscal years is as follows:

2012
2011
2010
(dollar amounts in thousands)
Federal
$
224,010
99.1%
$
188,162
99.1%
$
220,017
97.4%
Commercial
2,086
0.9%
1,726
0.9%
5,780
2.6%
      Total
$
226,096
100.0
%
$
189,888
100.0
%
$
225,797
100.0
%