Schedule II-Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2012

Schedule II-Valuation and Qualifying Accounts

SAVIENT PHARMACEUTICALS, INC.

Schedule II—Valuation and Qualifying Accounts

Description	Balance at Beginning of Period		Charged to Costs and Expenses			Deductions(2)			Balance at End of Period
Allowance for inventory obsolescence
2012	$	4,671	$	10,556		$	(7,990	)	$	7,237
2011		1,266		4,588			(1,183	)		4,671
2010		1,257		217			(208	)		1,266
Allowance for sales returns(1)
2012		852		206			(533	)		525
2011		469		400			(17	)		852
2010		1,033		(235	)		(329	)		469
Allowance for rebates(1)
2012		339		2,840			(2,940	)		239
2011		295		551			(507	)		339
2010		261		543			(509	)		295
Allowance for doubtful accounts
2012		28		79			(107	)		—
2011		25		3			—			28
2010		18		7			—			25
Reserve for inventory purchase commitments
2012		345		5,119			(290	)		5,174
2011		—		345			—			345
2010		—		—			—			—

(1) Included within other current liabilities in the Company’s consolidated balance sheets.

(2) Charges to the accounts are for the purposes for which the reserves were created.