text: **CRITICAL ACCOUNTING POLICIES**
  
  The Company relies on the use of estimates and makes assumptions that impact its financial condition and results. 
  These estimates and assumptions are based on historical results and trends as well as the Company's forecasts as to how 
  these might change in the future. Several of the most critical accounting policies that materially impact the Company's 
  results of operations include: 
  
  ***Allowance for Doubtful Accounts***
  
  Estimates are used in determining the allowance for doubtful accounts and are based on historical collection and write- 
  off experience, current trends, credit policies, and the analysis of the accounts receivable by aging category. In 
  determining these estimates, the Company compares historical write-offs in relation to the estimated period in which 
  the subscriber was originally billed. The Company also looks at the historical average length of time that elapses 
  between the original billing date and the date of write-off and the financial position of its larger customers in 
  determining the adequacy of the allowance for doubtful accounts. From this information, the Company assigns specific 
  amounts to the aging categories. The Company provides an allowance for substantially all receivables over 90 days old. 
  
  The allowance for doubtful accounts balance as of December 31, 2003, 2002 and 2001 was $0.5 million, $0.9 million 
  and $0.7 million, respectively. If the allowance for doubtful accounts is not adequate, it could have a material adverse 
  effect on our liquidity, financial position and results of operations. 