SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS



Description	Balance at Beginning of Period		Additions			Deductions				Balance at End of Period
	(In thousands)
Year ended January 29, 2012
Allowance for doubtful accounts	$	789	$	449	(1)	$	(265	)	(4)	$	973
Sales return allowance	$	15,049	$	25,331	(2)	$	(26,499	)	(5)	$	13,881
Deferred tax valuation allowance	$	148,016	$	64,269	(3)	$	—			$	212,285
Year ended January 30, 2011
Allowance for doubtful accounts	$	961	$	875	(1)	$	(1,047	)	(4)	$	789
Sales return allowance	$	15,369	$	26,517	(2)	$	(26,837	)	(5)	$	15,049
Deferred tax valuation allowance	$	113,442	$	34,574	(3)	$	—			$	148,016
Year ended January 31, 2010
Allowance for doubtful accounts	$	1,062	$	550	(1)	$	(651	)	(4)	$	961
Sales return allowance	$	17,336	$	24,790	(2)	$	(26,757	)	(5)	$	15,369
Deferred tax valuation allowance	$	92,541	$	20,901	(3)	$	—			$	113,442

(1) Allowances for doubtful accounts are charged to expenses.

(2) Represents allowance for sales returns estimated at the time revenue is recognized primarily based on historical return rates and is charged as a reduction to revenue.

(3) Represents change in valuation allowance primarily related to state deferred tax assets and acquired tax attributes of Icera that management has determined not likely to be realized due, in part, to projections of future taxable income of the respective jurisdictions.

(4) Represents uncollectible accounts written off against the allowance for doubtful accounts.

(5) Represents allowance for sales returns written off.