Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2015

Valuation and Qualifying Accounts

Valuation and Qualifying Accounts

U. VALUATION AND QUALIFYING ACCOUNTS (IN THOUSANDS)

	Balance at				Deductions		Balance at
	Beginning				Charged to		End of
	of Period		Additions (a)		Reserves		Period
Year ended December 31, 2015:
Allowance for doubtful accounts (a)	$	—	$	900	$	—	$	900
Accounts receivable allowances (b)	$	11,618	$	93,887	$	(94,722)	$	10,783
Rebates, fees and returns reserves	$	43,892	$	120,293	$	(119,023)	$	45,162
Year ended December 31, 2014:
Accounts receivable allowances (b)	$	2,728	$	60,054	$	(51,164)	$	11,618
Rebates, fees and returns reserves	$	4,819	$	52,548	$	(13,475)	$	43,892
Year ended December 31, 2013:
Accounts receivable allowances (b)	$	1,771	$	37,222	$	(36,265)	$	2,728
Rebates, fees and returns reserves	$	3,448	$	11,850	$	(10,479)	$	4,819

(a) Additions to allowance for doubtful accounts are recorded in selling, general and administrative expenses. Additions to rebates, fees and returns reserves are recorded as a reduction of revenues.

(b) These accounts receivable allowances represent discounts and other chargebacks related to the provision for our product sales.