Ameresco, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Summary of Significant Accounting Policies (Tables)

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2015

Changes in Allowance for Doubtful Accounts

Changes in the allowance for doubtful accounts are as follows:



	Six Months Ended June 30,
	2015			2014
Allowance for doubtful accounts, beginning of period	$	2,851		$	1,519
Charges to costs and expenses	83			266
Account write-offs and other	(256		)	(199		)
Allowance for doubtful accounts, end of period	$	2,678		$	1,586

Estimated Useful Lives of Property and Equipment

Depreciation and amortization of property and equipment are computed on a straight-line basis over the following estimated useful lives:



Asset Classification		Estimated Useful Life
Furniture and office equipment		Five years
Computer equipment and software costs		Three to five years
Leasehold improvements		Lesser of term of lease or five years
Automobiles		Five years
Land		Unlimited

Schedule of Earnings Per Share, Basic and Diluted

When the effects are not anti-dilutive, diluted earnings per share is calculated using the weighted-average outstanding common shares; the dilutive effect of convertible preferred stock, under the “if converted” method; and the treasury stock method with regard to warrants and stock options; all as determined under the treasury stock method.



	Three Months Ended June 30,				Six Months Ended June 30,
	2015		2014		2015			2014
Net income (loss)	$	1,991	$	2,719	$	(2,197	)	$	(5,562	)
Basic weighted-average shares outstanding	46,493,162		46,064,049		46,450,877			45,987,447
Effect of dilutive securities:
Stock options	540,921		509,642		—			—
Diluted weighted-average shares outstanding	47,034,083		46,573,691		46,450,877			45,987,447