Schedule II - Financial Statement Schedule

12 Months Ended

Jun. 30, 2014

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

(c). Financial Statement Schedule – Schedule II

Rand Worldwide, Inc. and Subsidiaries Valuation and Qualifying Accounts

			Additions
Description	Balance at beginning of period		Charged to costs and expenses			Charged to other accounts			Deductions			Balance at end of period
Year Ended June 30, 2014:
Deducted from assets accounts:
Allowance for doubtful accounts	$	253,000	$	130,000		$	—		$	(172,000	)(1)	$	211,000
Valuation allowance for net deferred tax assets	$	9,725,000	$	(3,836,000	)	$	5,140,000	(2)	$	—		$	11,029,000
Year Ended June 30, 2013:
Deducted from assets accounts:
Allowance for doubtful accounts	$	405,000	$	110,000		$	(117,000	)(3)	$	(145,000	)(1)	$	253,000
Valuation allowance for net deferred tax assets	$	11,691,000	$	(997,000	)	$	(449,000	)(2)	$	(520,000	)(3)	$	9,725,000

(1) Uncollectible accounts written off, net of recoveries

(2) Change in valuation allowance, net of temporary differences as discussed in Footnote 11 of the accompanying financial statements

(3) Write-off from disposal of foreign subsidiaries