VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2013

VALUATION AND QUALIFYING ACCOUNTS [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

BEL FUSE INC. AND SUBSIDIARIES
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
(Amounts in thousands)
Column A	Column B		Column C						Column D			Column E
			Additions
	Balance at		(1)			(2)						Balance
	beginning		Charged to costs			Charged to other			Deductions			at end
Description	of period		and expenses			accounts (b)			(a)			of period
Year ended December 31, 2013:
Allowance for doubtful accounts	$	743	$	325		$	50		$	(177	)	$	941
Allowance for excess and obsolete inventory	$	5,490	$	(85	)	$	7		$	(1,471	)	$	3,941
Deferred tax assets - valuation allowances	$	1,874	$	308		$	-		$	(227	)	$	1,955
Year ended December 31, 2012:
Allowance for doubtful accounts	$	771	$	(123	)	$	109		$	(14	)	$	743
Allowance for excess and obsolete inventory	$	4,776	$	1,345		$	3		$	(634	)	$	5,490
Deferred tax assets - valuation allowances	$	1,232	$	651		$	-		$	(9	)	$	1,874
Year ended December 31, 2011:
Allowance for doubtful accounts	$	653	$	125		$	12		$	(19	)	$	771
Allowance for excess and obsolete inventory	$	4,607	$	1,042		$	(3	)	$	(870	)	$	4,776
Deferred tax assets - valuation allowances	$	1,463	$	146		$	-		$	(377	)	$	1,232
(a)  Write-offs
(b) Includes foreign currency translation adjustments