Schedule II - Valuation and Qualifying Accounts

12 Months Ended

May 31, 2014

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Schedule II – Valuation and Qualifying Accounts

Years ended May 31, 2014, 2013 and 2012

(in thousands)

	Beginning Balance		Additions to Expense		Deductions (1)			Other (2)		Ending Balance
2014
Allowance for doubtful accounts	$	815		268		(1,934	)		1,749		898
Deferred income tax valuation allowance		3,234		1,111		(383	)		-		3,962
2013
Allowance for doubtful accounts		612		180		23			-		815
Deferred income tax valuation allowance		1,888		984		362			-		3,234
Successor
2012
Allowance for doubtful accounts		-		689		(77	)		-		612
Deferred income tax valuation allowance		2,312		-		(424	)		-		1,888
Predecessor
2012
Allowance for doubtful accounts		2,157		183		(52	)		-		2,288
Deferred income tax valuation allowance		2,467		-		(155	)		-		2,312

(1)	Includes deductions, allowances written-off during the period less recoveries of accounts previously written-off, as well as the effects of changes in foreign exchange rates and changes in estimates. In 2013, the $362,000 of deferred income tax valuation allowance represents the beginning balances acquired in the LIFECODES acquisition.
(2)	Represents valuation allowance to show gross receivables and related allowances at their net fair value at the time of acquisition, now reversed as the related receivables have been collected.