SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Jun. 24, 2012

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES [Abstract]

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

SCHEDULE II

INTERNATIONAL RECTIFIER CORPORATION AND SUBSIDIARIES

VALUATION AND QUALIFYING ACCOUNTS

For the Fiscal Years Ended June 24, 2012, June 26, 2011, and June 27, 2010

(In thousands)

		Balance atbeginning ofyear		Additions(reductions)charged to costsand expenses(1)		Deductions(2)			Balance at endof year
	2012
Accounts receivable allowance		$	2,424	$	1,606	$	(1,964	)	$	2,066
Deferred income tax valuation allowance			182,563		83		(21,129	)		161,517
	2011
Accounts receivable allowance		$	3,725	$	2,731	$	(4,032	)	$	2,424
Deferred income tax valuation allowance			236,405		100		(53,942	)		182,563
	2010
Accounts receivable allowance		$	5,102	$	1,910	$	(3,287	)	$	3,725
Deferred income tax valuation allowance			248,666		1,680		(13,941	)		236,405

(1) Additions charged to costs and expenses relating to accounts receivable are net of reductions to estimated reserves; additions to deferred income tax valuation allowance relating to state deferred tax assets true-up. The gross release of the valuation allowance was comprised of: (i) the release of $28.6 million in valuation allowance at a U.K. subsidiary, and (ii) the impact of the impairment of goodwill totaling $1.8 million. The gross increase of the valuation allowance was comprised of: (i) recording a valuation allowance on the Company's California deferred tax assets in the amount of $10.3 million, and (ii) an increase in the valuation allowance associated with U.S. federal and states current year results totaling $2.3 million.

(2) Deductions relating to accounts receivable allowance include uncollectible accounts written-off, net of recoveries; deductions of deferred income tax valuation allowance relating to decreased deferred tax assets and release of valuation allowance.