Accounts and Other Receivables, Net

3 Months Ended

Mar. 31, 2017

Note 7— Accounts and Other Receivables, Net

Net accounts and other receivables consisted of the following (in thousands):



	March 31, 2017			December 31, 2016
Trade accounts receivable	$	28,850		$	156,705
Unbilled receivables	6,422			17,264
Advance billings	596			1,915
Short-term investment in sales-type lease	8,904			8,683
Other receivables	10,269			13,395
	55,041			197,962
Allowance for doubtful accounts	(254		)	(21		)
Accounts and other receivables, net	$	54,787		$	197,941

Unbilled receivables represent amounts where the Company has recognized revenue in advance of the contractual billing terms. Advance billings represent billings made based on contractual terms for which revenue has not been recognized.

As of March 31, 2017 and December 31, 2016, accounts receivable included $13.9 million and $104.6 million, respectively, that resulted from sales to the U.S. government and system acquisitions primarily funded by the U.S. government (“U.S. Government”). Of these amounts, $1.6 million and $1.4 million were unbilled as of March 31, 2017 and December 31, 2016, respectively, based upon contractual billing arrangements with these customers. As of March 31, 2017, one non-U.S. Government customer accounted for 16% of total accounts and other receivables. As of December 31, 2016, two non-U.S. Government customers accounted for 24% of total accounts and other receivables.