VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2012

VALUATION AND QUALIFYING ACCOUNTS [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

ARABIAN AMERICAN DEVELOPMENT COMPANY AND SUBSIDIARIES

VALUATION AND QUALIFYING ACCOUNTS

Three years ended December 31, 2012

Description	Beginning balance		Charged (credited) to earnings		Deductions			Ending balance
ALLOWANCE FOR DEFERRED TAX ASSET
December 31, 2010		2,224,508		-		(1,109,090	)		1,115,418
December 31, 2011*		1,115,418		-		11,930			1,127,348
December 31, 2012		1,127,348		-		(34,146	)		1,093,202

*Restated – See Note 2

Description	Beginning balance		Charged to earnings		Deductions		Ending balance
ALLOWANCE FOR DOUBTFUL ACCOUNTS
December 31, 2010		126,500		28,500		-		155,000
December 31, 2011		155,000		55,000		-		210,000
December 31, 2012		210,000		-		-		210,000