in 2008 , subsequent to the allied acquisition , we recorded a provision for doubtful accounts of $ 14.2 million to adjust the allowance acquired from allied to conform to republic 2019s accounting policies . we also recorded $ 5.4 million to provide for specific bankruptcy exposures in 2008 . restricted cash and restricted marketable securities as of december 31 , 2010 , we had $ 172.8 million of restricted cash and restricted marketable securities