Valuation and Qualifying Accounts

12 Months Ended

Jan. 31, 2012

Valuation and Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II

MITCHAM INDUSTRIES, INC.

VALUATION AND QUALIFYING ACCOUNTS

(in thousands)

Col. A	Col. B		Col. C(1)		Col. C(2)					Col. D					Col. E
Description	Balance at Beginning of Period		Charged to Costs and Expenses		Charged to Other Accounts					Deductions Describe					Balance at End of Period
Allowance for doubtful accounts
January 31, 2012	$	2,666		1,768		1		(a	)		(44	)	(b	)	$	4,391
January 31, 2011	$	2,420		1,183		22		(a	)		(959	)	(b	)	$	2,666
January 31, 2010	$	2,300		786		50		(a	)		(716	)	(b	)	$	2,420
Allowance for obsolete equipment and inventory
January 31, 2012	$	730		175		(4	)	(a	)		—		(c	)	$	901
January 31, 2011	$	923		216		(195	)	(a	)		(214	)	(c	)	$	730
January 31, 2010	$	1,204		372		133		(a	)		(786	)	(c	)	$	923

(a) Represents translation differences.

(b) Represents recoveries and uncollectible accounts written off.

(c) Represents sale or scrap of inventory and obsolete equipment.