Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2012

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

NATIONAL HEALTHCARE CORPORATION

SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010

(in thousands)

Column A	Column B		Column C				Column D			Column E
			Additions
Description	Balance- Beginning of Period		Charged to Costs and Expenses		Charged to other Accounts		Deductions			Balance- End of Period
For the year ended December 31, 2010
Allowance for doubtful accounts	$	3,502	$	2,256	$	−	$	1,816	(1)	$	3,942
Accrued risk reserve	$	107,456	$	60,640	$	−	$	63,037		$	105,059
For the year ended December 31, 2011
Allowance for doubtful accounts	$	3,942	$	2,430	$	−	$	2,659	(1)	$	3,713
Accrued risk reserve	$	105,059	$	60,202	$	−	$	66,529		$	98,732
For the year ended December 31, 2012
Allowance for doubtful accounts	$	3,713	$	2,455	$	−	$	3,002	(1)	$	3,166
Accrued risk reserve	$	98,732	$	67,900	$	−	$	56,301		$	110,331

(1) Amounts written off, net of recoveries

All other financial statement schedules are not required under the related instructions or are inapplicable and therefore have been omitted.