AFFILIATED COMPUTER SERVICES, INC. AND SUBSIDIARIES 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 

3. Accounts 

Receivable 

The components of accounts receivable are as follows (in thousands): 

                                                                                                                                  June 30,  

2003   2002 

Amounts Billed or Billable: 

      State and local governments 

$     303,082   

$       245,136 

      Commercial  

204,386   

       207,444   

      Federal government 

169,622 

185,764 

677,090  

638,344 

Amounts Unbilled: 

      Amounts not yet billed 

159,997 

100,174 

      Excess of actual indirect costs over amounts currently 

           billable under cost reimbursable contracts 

4,445 

3,608 

      Contract retainages not currently billable 

1,186 

1,301 

165,628  

105,083 

Total accounts receivable 

842,718 

743,427 

Allowance for doubtful accounts 

          (7,240)                (6,956)

$     835,478 

  $       736,471 

Unbilled amounts reflect those amounts that are associated with percentage of completion accounting, governmental 

holdbacks, and other unbilled amounts not currently billable due to contractual provisions. Of the above, unbilled amounts at 

June 30, 2003, approximately $77.7 million is not expected to be billed and collected within one year. 

Amounts to be invoiced in the subsequent month for current month services are included in billable. Billable amounts at June 

30, 2003 and 2002 include approximately $278.0 million and $236.0 million, respectively, for services which have been rendered 

and will be billed in the succeeding month.  

Changes in the allowance for doubtful accounts were as follows: 

Year ended June 30, 

2003 

2002 

2001 

Balance at beginning of period 

$  6,956 

$  5,620 

$   4,646 

    Provision for uncollectible accounts 

receivable 

 4,838 

 3,283 

 2,062 

    Losses sustained, net of recoveries and other 

  (4,554)  

(1,947)  

(1,088) 

Balance at end of period 

$    7,240 $ 

6,956 $ 

5,620 

4.  Property, Equipment and Software 

Property, equipment and software consists of the following (in thousands):  

June 30, 

2003  2002 

Land 

$   21,631    $   21,907 

Buildings and improvements 

114,897   

98,709 

Computer equipment and software 

599,003   

434,620 

Furniture and fixtures 

135,861   

120,324 

Construction in progress 

1,968   

2,121 

873,360   677,681 

Accumulated depreciation and amortization 

(395,148)     (282,851)

$ 478,212    $ 394,830 

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