Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2011

Valuation and Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

COOPER TIRE & RUBBER COMPANY

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

Years ended December 31, 2009, 2010 and 2011

	Balance at		Additions						Balance
	Beginning		Charged		Business		Deductions		at End
	of Year		To Income		Acquisitions		(a)		of Year
Allowance for doubtful accounts
2009	$	10,679,874	$	1,990,692	$	—	$	1,742,585	$	10,927,981
2010	$	10,927,981	$	3,236,138	$	—	$	3,353,093	$	10,811,026
2011	$	10,811,026	$	2,259,690	$	—	$	2,448,442	$	10,622,274

(a) Accounts charged off during the year, net of recoveries of accounts previously charged off.

	Balance at		Additions						Balance
	Beginning		Charged		Charged		Deductions		at End
	of Year		To Income		To Equity		(a)		of Year
Tax valuation allowance
2009	$	231,270,010	$	—	$	—	$	54,503,772	$	176,766,238
2010	$	176,766,238	$	2,843,723	$	4,301,882	$	—	$	183,911,843
2011	$	183,911,843	$	13,812,211	$	—	$	169,453,483	$	28,270,571

(a) Net decrease in tax valuation allowance is primarily a result of net changes in cumulative book/tax timing differences, the write-off of capital loss carry forward and changes in judgment about the realizability of deferred tax assets, plus the impact of the change in the postretirement benefits component of Cumulative other comprehensive loss.

	Balance at		Additions						Balance
	Beginning		Charged		Charged		Deductions		at End
	of Year		To Income		To Equity		(a)		of Year
Lower of cost or market inventory reserve
2009	$	10,237,000	$	—	$	—	$	10,237,000	$	—
2010	$	—	$	—	$	—	$	—	$	—
2011	$	—	$	—	$	—	$	—	$	—

(a) Decrease in lower of cost or market reserve as a result of lower raw material costs and increased sales prices.