Valuation And Qualifying Accounts

12 Months Ended

Dec. 31, 2013

Valuation And Qualifying Accounts

SCHEDULE II

WESTINGHOUSE AIR BRAKE TECHNOLOGIES CORPORATION

VALUATION AND QUALIFYING ACCOUNTS

For each of the three years ended December 31

In thousands	Balance at beginning of period		Charged/ (credited) to expense			Charged to other accounts (1)		Deductions from reserves (2)		Balance at end of period
2013
Warranty and overhaul reserves	$	58,212	$	23,059		$	(75)	$	20,603	$	60,593
Allowance for doubtful accounts		6,656		2,361			—		3,310		5,707
Valuation allowance-taxes		2,141		1,191			—		—		3,332
Merger and restructuring reserve		836		—			—		61		775
2012
Warranty and overhaul reserves	$	50,640	$	22,862		$	1,682	$	16,972	$	58,212
Allowance for doubtful accounts		8,406		2,484			72		4,306		6,656
Valuation allowance-taxes		—		2,141			—		—		2,141
Merger and restructuring reserve		960		—			—		124		836
2011
Warranty and overhaul reserves	$	35,513	$	19,884		$	12,070	$	16,827	$	50,640
Allowance for doubtful accounts		7,503		5,047			—		4,144		8,406
Valuation allowance-taxes		2,471		(2,471	)		—		—		—
Merger and restructuring reserve		1,070		—			12		122		960

(1) Reserves of acquired/(sold) companies; valuation allowances for state and foreign deferred tax assets; impact of fluctuations in foreign currency exchange rates.

(2) Actual disbursements and/or charges.