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Schedule II-VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
Apr. 30, 2013
Schedule II-VALUATION AND QUALIFYING ACCOUNTS [Abstract]  
Schedule II-VALUATION AND QUALIFYING ACCOUNTS
Schedule II
JOHN WILEY & SONS, INC., AND SUBSIDIARIES
VALUATION AND QUALIFYING ACCOUNTS
FOR THE YEARS ENDED APRIL 30, 2013, 2012, AND 2011

(Dollars in thousands)

       
Additions/ (Deductions)
     
 
 
 
Description
 
Balance at
Beginning
of Period
 
Charged to
Cost &
Expenses
 
Deductions
From
Reserves(2)
 
Balance
at End of
Period
 
Year Ended April 30, 2013
            
 
Allowance for Sales Returns (1)
 $35,773  $74,793  $78,732  $31,834 
 
Allowance for Doubtful Accounts
 $6,850  $1,863  $1,353  $7,360 
 
        Allowance for Inventory Obsolescence
 $33,932  $19,930  $25,619  $28,243 
 
Year Ended April 30, 2012
                
 
Allowance for Sales Returns (1)
 $48,909  $82,901  $96,037  $35,773 
 
Allowance for Doubtful Accounts
 $19,642  $2,111  $14,903  $6,850 
 
        Allowance for Inventory Obsolescence
 $36,917  $23,074  $26,059  $33,932 
 
Year Ended April 30, 2011
                
 
Allowance for Sales Returns (1)
 $55,311  $96,841  $103,243  $48,909 
 
Allowance for Doubtful Accounts
 $6,859  $13,989  $1,206  $19,642 
 
        Allowance for Inventory Obsolescence
 $39,674  $23,772  $26,529  $36,917 
 
(1)
Allowance for sales returns represents anticipated returns net of a recovery of inventory and royalty costs. The provision is reported as a reduction of gross sales to arrive at revenue and the reserve balance is reported as a reduction of accounts receivable with a corresponding increase in Inventory and a reduction in Accounts and royalties payable (See Note 2).
 
(2)
Deductions from reserves include foreign exchange translation adjustments and accounts written off, less recoveries.