Annual report pursuant to Section 13 and 15(d)

Receivables and Allowance for Doubtful Receivables

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Receivables and Allowance for Doubtful Receivables
 12 Months Ended
Dec. 31, 2013
Receivables [Abstract]  
Receivables and Allowance for Doubtful Receivables
Receivables and Allowance for Doubtful Receivables
Receivables consist of the following at December 31, 2013 and 2012 (amounts in thousands):

 
2013
 
2012
Trade
$
225,689

 
148,902

Employee
1,037

 
703

Other
1,646

 
831

Total receivables
$
228,372

 
150,436



As described in Note 1(u), Revenue Recognition, we receive support from each of the various USF programs: high cost, low income, rural health care, and schools and libraries.  This support was 19% of our revenue for the years ended December 31, 2013, 2012 and 2011.  We had USF net receivables of $124.3 million and $70.1 million at December 31, 2013 and 2012, respectively. The increase is primarily due to ACS’s contribution of $14.2 million in USF receivables upon the close of the Wireless Agreement on July 22, 2013 and the receipt of $18.5 million in Rural Health payments from USF in January 2014.  The comparable 2012 Rural Health payment was received in 2012.

Changes in the allowance for doubtful receivables during the years ended December 31, 2013, 2012 and 2011 are summarized below (amounts in thousands):

 
 
 
Additions
 
Deductions
 
 
Description
Balance at beginning of year
 
Charged to costs and expenses
 
Charged to other accounts
 
Write-offs net of recoveries
 
Balance at end of year
December 31, 2013
$
3,215

 
2,370

 
(446
)
 
2,793

 
2,346

December 31, 2012
$
5,796

 
3,649

 
(2,261
)
 
3,969

 
3,215

December 31, 2011
$
9,189

 
4,294

 
(29
)
 
7,658

 
5,796



In 2012 we received notice that a 2010 appeal of a decision impacting our Rural Health Care Division support was successful and received payment of $1.6 million. The original reserve was recorded by reducing revenue therefore we recognized revenue and reduced our allowance upon winning the appeal and this amount is included in Additions - Charged to other accounts, during the year ended December 31, 2012.