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Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2014

Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

COOPER TIRE & RUBBER COMPANY

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

Years ended December 31, 2012, 2013 and 2014


		Balance at Beginning of Year				Additions								Deductions (a)				Balance at End of Year
		Balance at Beginning of Year				Charged To Income				Business Acquisitions				Deductions (a)				Balance at End of Year
Allowance for doubtful accounts

2012		$	10,622,274			$	6,760,626			$	—			$	4,115,716			$	13,267,184


2013		$	13,267,184			$	4,179,025			$	—			$	450,541			$	16,995,668


2014		$	16,995,668			$	1,227,513			$	—			$	9,430,963			$	8,792,218

(a)	Accounts charged off during the year, net of recoveries of accounts previously charged off and in 2014, the elimination of the CCT allowance for doubtful accounts.


		Balance at Beginning of Year				Additions								Deductions (a)				Balance at End of Year
		Balance at Beginning of Year				Charged To Income				Charged To Equity				Deductions (a)				Balance at End of Year
Tax valuation allowance

2012		$	28,270,571			$	2,406,334			$	—			$	2,684,283			$	27,992,622


2013		$	27,992,622			$	6,953,692			$	—			$	2,575,949			$	32,370,365


2014		$	32,370,365			$	3,634,906			$	—			$	2,702,163			$	33,303,108

(a)	Net decrease in tax valuation allowance is primarily a result of net changes in cumulative book/tax timing differences and changes in judgment about the realizability of deferred tax assets.