Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2013

Valuation and Qualifying Accounts

Valuation and Qualifying Accounts

T.     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, 2013:
Accounts receivable allowances(b)	$	1,771	$	37,098	$	(36,186	)	$	2,683
Rebates, fees and returns reserves	$	3,448	$	11,820	$	(10,469	)	$	4,799
Year ended December 31, 2012:
Accounts receivable allowances(b)	$	1,822	$	26,517	$	(26,568	)	$	1,771
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

(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. Feraheme product sales.