for each of the periods presented are as follows: | | | | | | | | | | | | | | Three Months Ended September 30, | | Nine Months Ended September 30, | | 2016 | | 2015 | | 2016 | | 2015 | Percentage of net revenue | | | | | | | | Arris(1) | 28 | % | | 30 | % | | 27 | % | | 30 | % | Technicolor(2) | * |
| | * |
| | 11 | % | | * |
| WNC Corporation | * |
| | 11 | % | | * |
| | * |
| Cisco(2) | N/A |
| | 10 | % | | N/A |
| | 13 | % |
| | * | Represents less than 10% of the net revenue for the respective period. |
| | (1) | In January 2016, Arris completed its acquisition of Pace. The revenue percentage attributed to Arris includes sales made to Pace in the three and nine months ended September 30, 2016. |
| | (2) | In November 2015, Technicolor completed its purchase of Cisco’s connected devices business. Prior to Technicolor's purchase of Cisco, Cisco was a significant customer in the three and nine months ended September 30, 2015. |
Products shipped to international destinations representing greater than 10% of net revenue for each of the periods presented are as follows: | | | | | | | | | | | | | | Three Months Ended September 30, | | Nine Months Ended September 30, | | 2016 | | 2015 | | 2016 | | 2015 | Percentage of net revenue | | | | | | | | China | 73 | % | | 65 | % | | 81 | % | | 61 | % |
The determination of which country a particular sale is allocated to is based on the destination of the product shipment. Balances that are 10% or greater of accounts receivable, based on the Company's billings to the contract manufacturer customers, are as follows: | | | | | | | | September 30, | | December 31, | | 2016 | | 2015 | Percentage of gross accounts receivable | | | | WNC Corporation | 10 | % | | 16 | % | Pegatron Corporation | 17 | % | | 17 | % | Sernet Technologies Corporation
| * |
| | 14 | % | MTI Jupiter Technologies | * |
| | 13 | % |
| | * | Represents less than 10% of the gross accounts receivable for the respective period end. |
|