Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2012

Valuation and Qualifying Accounts [Abstract]

Schedule II LYDALL, INC. VALUATION AND QUALIFYING ACCOUNTS

Schedule II

LYDALL, INC.
VALUATION AND QUALIFYING ACCOUNTS
FOR THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010

In thousands	Balance at January 1,		Charges to Costs and Expenses		Charges (Deductions) to Other Accounts		Deductions		Balance at December 31,
2012
Allowance for doubtful receivables	$	622	$	162	$	7 2	$	(322) 1	$	469
Allowance for note receivable		480		—		—		(480)		—4
Tax valuation allowances		7,132		854		—		(4,399) 3		3,587
2011
Allowance for doubtful receivables	$	945	$	79	$	(75)2, 5	$	(327)1	$	622
Allowance for note receivable		480		—		—		—		4804
Tax valuation allowances		6,023		1,359		—		(250)3		7,132
2010
Allowance for doubtful receivables	$	1,333	$	258	$	(15)2	$	(631)1	$	945
Allowance for note receivable		480		—		—		—		4804
Tax valuation allowances		2,874		3,149		—		—		6,023

1 Uncollected receivables written off and recoveries.

2 Foreign currency translation and other adjustments.

3 Reduction to income tax expense.

4 A reserve for $0.5 million was recorded during 2004 for the remaining balance of the note receivable associated with the sale of certain assets of the fiberboard operation in 2001, which was included within “Prepaid expenses and other current assets” on the Consolidated Balance Sheets as of December 31, 2011 and 2010. The receivable was written off against the reserve in 2012.

5 Includes deduction of $66,000 relating to sale of Affinity business in June, 2011.