S chedule II - Valuation and Qualifying Accounts and Reserves

Fiscal Years Ended December 25, 2011, December 26, 2010, and December 27, 2009


(in thousands)	Balance at beginning of period ^(a)		Additions charged to expense-net		Additions charged to other comprehensive loss		Deductions net			Other			Balance at end of period
2011
Allowance for doubtful accounts	$	5,003	$	2,361	$	—	$	(2,461	)	$	—		$	4,903

Reserve for subscribers	$	444	$	901	$	—	$	(980	)	$	—		$	365

Deferred tax asset valuation allowance (b)	$	62,275	$	36,412	$	20,493	$	—		$	(2,274	)	$	116,906


2010
Allowance for doubtful accounts	$	5,371	$	2,682	$	—	$	(3,050	)	$	—		$	5,003

Reserve for subscribers	$	487	$	1,034	$	—	$	(1,077	)	$	—		$	444

Deferred tax asset valuation allowance (b)	$	23,891	$	25,202	$	3,114	$	—		$	10,068		$	62,275


2009
Allowance for doubtful accounts	$	5,961	$	4,093	$	—	$	(4,683	)	$	—		$	5,371

Reserve for subscribers	$	396	$	1,052	$	—	$	(961	)	$	—		$	487

Deferred tax asset valuation allowance (b)	$	47,638	$	6,529	$	—	$	—		$	(30,276	)	$	23,891

(a)	Amounts presented for continuing operations for all periods.

(b)

As indicated in Note 3 of Item 8 of this Form 10-K, the Company has a full valuation allowance against its net deferred tax asset. In 2011 and 2010, the Company's net deferred tax asset valuation increased mainly due to the "naked credit" discussed in Note 3 and the deferred taxes on other comprehensive loss items. In 2010, the Company refined its process to apply the liability method of accounting to better estimate its deferred taxes. This methodology adjusted the 2010 net deferred tax assets as a result of comparing the tax basis balance sheet and the financial accounting balance sheet; net deferred tax assets had a corresponding and offsetting change in the valuation allowance that resulted in no impact to net income. Amounts shown in the "Other" column for 2011 and 2010 also include various adjustments to deferred taxes identified in preparation of the federal income tax return for the preceding year. In 2009, the Company's net deferred tax asset valuation allowance was lower due primarily to a decrease in deferred tax assets as a result of a NOL carryback benefit.