Schedule II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2013

Schedule II VALUATION AND QUALIFYING ACCOUNTS

Schedule II VALUATION AND QUALIFYING ACCOUNTS

Schedule II

COGENT COMMUNICATIONS GROUP, INC. AND SUBSIDIARIES

VALUATION AND QUALIFYING ACCOUNTS

(in thousands)

Description	Balance at Beginning of Period		Charged to Costs and Expenses		(Deductions)			Balance at End of Period
Allowance for doubtful accounts (deducted from accounts receivable)(a)
Year ended December 31, 2011	$	2,464	$	6,299	$	(5,418	)	$	3,345
Year ended December 31, 2012	$	3,345	$	6,058	$	(6,320	)	$	3,083
Year ended December 31, 2013	$	3,083	$	4,731	$	(5,943	)	$	1,871
Allowance for Unfulfilled Customer Purchase Obligations (deducted from accounts receivable)
Year ended December 31, 2011	$	1,576	$	4,870	$	(4,587	)	$	1,859
Year ended December 31, 2012	$	1,859	$	6,888	$	(7,065	)	$	1,682
Year ended December 31, 2013	$	1,682	$	4,690	$	(4,228	)	$	2,144
Deferred tax valuation allowance
Year ended December 31, 2011	$	357,915	$	20,837	$	(8,459	)	$	370,293
Year ended December 31, 2012	$	370,293	$	18,200	$	(33	)	$	388,460
Year ended December 31, 2013	$	388,460	$	5,542	$	(39,465	)	$	354,537

(a)

Bad debt expense, net of recoveries, was approximately $3.5 million for the year ended December 31, 2013, $5.1 million for the year ended December 31, 2012 and $4.3 million for the year ended December 31, 2011.