Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2014

Valuation and Qualifying Accounts

STAR GAS PARTNERS, L.P. AND SUBSIDIARIES

Schedule II

VALUATION AND QUALIFYING ACCOUNTS

Years Ended September 30, 2014, 2013 and 2012

(in thousands)

Year	Description	Balance  at Beginning of Year		Charged to Costs  & Expenses		Other Changes Add (Deduct)			Balance at End of  Year
2014	Allowance for doubtful accounts	$	7,928	$	7,514	$	(6,222	) (a)	$	9,220
2013	Allowance for doubtful accounts	$	6,886	$	6,481	$	(5,439	) (a)	$	7,928
2012	Allowance for doubtful accounts	$	9,530	$	6,017	$	(8,661	) (a)	$	6,886

^(a)  Bad debts written off (net of recoveries).