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

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2014

The following is a summary of the impact of the change on the previously reported amounts in the consolidated statements of cash flows:



	Three Months Ended March 31, 2013
	As Reported			Adjustment			Revised
Cash flows from operating activities	$	(25,703	)	$	(7,917	)	$	(33,620	)
Cash flows from investing activities	$	(14,467	)	$	—		$	(14,467	)
Cash flows from financing activities	$	(3,557	)	$	7,917		$	4,360

Changes in the allowance for doubtful accounts are as follows:



	Three Months Ended March 31,
	2014			2013
Allowance for doubtful accounts, beginning of period	$	1,519		$	1,174
Charges to costs and expenses	244			42
Account write-offs and other	(136		)	7
Allowance for doubtful accounts, end of period	$	1,627		$	1,223

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