SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Sep. 30, 2012

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

ROCHESTER MEDICAL CORPORATION
SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

COL. A	COL. B		COL. C				COL. D		COL. E
			Additions
Description	Balance at Beginning of Period		Charged to Costs and Expenses		Charged to Other Accounts — Describe		Deductions — Describe		Balance at End of Period
							(1)
Year ended September 30, 2012:
Reserves and allowances deducted from asset accounts:
Allowance for doubtful accounts	$	44,595	$	68,578		—	$	26,905	$	86,268
Year ended September 30, 2011:
Reserves and allowances deducted from asset accounts:
Allowance for doubtful accounts		54,048		33,959		—		43,412		44,595
Year ended September 30, 2010:
Reserves and allowances deducted from asset accounts:
Allowance for doubtful accounts	$	63,369	$	32,543		—	$	41,864	$	54,048

(1)

Uncollectible accounts written off net of recoveries