Receivables

Receivables consist of accounts receivable and the current portion of amounts due under sales-type leases. Accounts receivable represent recorded revenues that have been billed. Billings and other consideration received on contracts in excess of related revenues recognized are recorded as deferred revenue. Substantially all receivables are derived from sales and related support and maintenance and professional services of our clinical, administrative and financial information systems and solutions to health care providers located throughout the United States and in certain non-U.S. countries.

We perform ongoing credit evaluations of our clients and generally do not require collateral from our clients. We provide an allowance for estimated uncollectible accounts based on specific identification, historical experience and our judgment. Provisions for losses on uncollectible accounts for 2013, 2012, and 2011 totaled $7.0 million, $13.5 million and $11.4 million, respectively.

A summary of net receivables is as follows:



(In thousands)	2013		2012

Gross accounts receivable	$	583,312	$	581,386
Less: Allowance for doubtful accounts	36,286		33,230

Accounts receivable, net of allowance	547,026		548,156

Current portion of lease receivables	35,900		29,692

Total receivables, net	$	582,926	$	577,848

Lease receivables represent our net investment in sales-type leases resulting from the sale of certain medical devices to our clients. The components of our net investment in sales-type leases are as follows:



(In thousands)	2013		2012

Minimum lease payments receivable	$	146,566	$	152,112
Less: Unearned income	7,602		8,206

Total lease receivables	138,964		143,906

Less: Long-term receivables included in other assets	103,064		114,214

Current portion of lease receivables	$	35,900	$	29,692

Future minimum lease payments to be received under existing sales-type leases for the next five years are as follows:



(In thousands)

2014	$	43,089
2015	43,015
2016	38,536
2017	18,910
2018	3,016

During the second quarter of 2008, Fujitsu Services Limited’s (Fujitsu) contract as the prime contractor in the National Health Service (NHS) initiative to automate clinical processes and digitize medical records in the Southern region of England was terminated by the NHS. This had the effect of automatically terminating our subcontract for the project. We are in dispute with Fujitsu regarding Fujitsu’s obligation to pay the amounts comprised of accounts receivable and contracts receivable related to that subcontract, and we are working with Fujitsu to resolve these issues based on processes provided for in the contract. Part of that process requires resolution of disputes between Fujitsu and the NHS regarding the contract termination. As of December 28, 2013, it remains unlikely that our matter with Fujitsu will be resolved in the next 12 months. Therefore, these receivables have been classified as long-term and represent less than the majority of other long-term assets at the end of 2013 and 2012. While the ultimate collectability of the receivables pursuant to this process is uncertain, we believe that we have valid and equitable grounds for recovery of such amounts and that collection of recorded amounts is probable.

During 2013 and 2012, we received total client cash collections of $3.1 billion and $2.7 billion, respectively, of which $60.8 million and $69.1 million were received from third party arrangements with non-recourse payment assignments.