Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2012

Valuation and Qualifying Accounts

Valuation and Qualifying Accounts

Q.    Valuation and Qualifying Accounts (in thousands)

	Balance at Beginning of Period		Additions(a)		Deductions Charged to Reserves			Balance at End of Period
Year ended December 31, 2012:
Accounts receivable allowances(b)	$	1,822	$	26,517	$	(26,598	)	$	1,741
Rebates, fees and returns reserves	$	5,943	$	6,729	$	(9,224	)	$	3,448
Year ended December 31, 2011:
Accounts receivable allowances(b)	$	1,148	$	14,074	$	(13,400	)	$	1,822
Rebates, fees and returns reserves	$	10,015	$	9,864	$	(13,936	)	$	5,943
Year ended December 31, 2010:
Accounts receivable allowances(b)	$	499	$	5,113	$	(4,464	)	$	1,148
Rebates, fees and returns reserves	$	5,657	$	17,779	$	(13,421	)	$	10,015

(a)

Additions to sales discounts, rebates, fees and returns reserves are recorded as a reduction of revenues.

(b)

We have not recorded an allowance for doubtful accounts in any of the years presented above. These accounts receivable allowances represent discounts and other chargebacks related to the provision for U.S. product sales.