Schedule II - Valuation And Qualifying Accounts

12 Months Ended

Dec. 31, 2012

Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation And Qualifying Accounts

MARTHA STEWART LIVING OMNIMEDIA, INC.

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

(in thousands)

Description	Balance, Beginning of Year		Additions Charged to Revenues, Costs and Expenses		Additions/ (Deductions) Charged to Balance Sheet Accounts				(Deductions) Charged to Revenues, Costs and Expenses			Balance, End of Year
Allowance for doubtful accounts:
Year ended December 31,
2012	$	1,630	$	997	$	(109	)		$	(901	)	$	1,617
2011	1,502		1,196		(334		)		(734		)	1,630
2010	1,351		773		(144		)		(478		)	1,502
Reserve for audience underdelivery:
Year ended December 31,
2012	$	—	$	—	$	—			$	—		$	—
2011	—		—		—				—			—
2010	2,857		2,065		(3,605		)	*	(1,317		)	—
Reserve for valuation allowance on the deferred tax asset:
Year ended December 31,
2012	$	83,846	$	5,031	$	—			$	—		$	88,877
2011	76,963		6,883		—				—			83,846
2010	73,282		3,681		—				—			76,963

* The reserve for audience underdelivery represented the amounts payable due to audience underdelivery for seasons 5 and prior of The Martha Stewart Show under the Company's syndication agreement with NBC. Beginning in September 2010, pursuant to a new agreement with the Hallmark Channel, the Company no longer sold advertising spots for seasons 6 and 7 of The Martha Stewart Show. Accordingly, with no related accounts receivable for the gross sales of advertising, as of the year ended December 31, 2010, the Company reclassified the remaining reserve for audience underdelivery to an accrued liability account. The Company's policy is to release any reserves/liabilities for audience underdelivery two years after the completion of a television season.