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Schedule II - Valuation and Qualifying Accounts
 12 Months Ended
Dec. 31, 2013
Valuation and Qualifying Accounts [Abstract]  
Schedule II - Valuation and Qualifying Accounts [Text Block]
Schedule II

Valuation and Qualifying Accounts

The Company maintains an allowance for doubtful accounts for estimated losses resulting from the inability of customers to make required payments. This allowance is established using estimates formulated by the Company's management based upon factors such as the composition of the accounts receivable aging, historical bad debt, changes in payments patterns, customer creditworthiness, and current economic trends. The Company maintains an allowance for the distributors' ship and debit credits relating to the sell-through of the Company's products. This reserve is established using the Company's historical ship and debit amounts and levels of inventory in the distributor channels.

Following is a summary of the activity in the allowance for doubtful accounts and allowance for ship and debit credits:

Classification
Balance at Beginning of Period
 
Charged to Costs and Expenses
 
Deductions(1)
 
Balance at End of Period
(in thousands)
 
 
 
 
 
 
 
Allowances for doubtful accounts:
 
 
 
 
 
 
 
Year ended December 31, 2011
$
275

 
$
73

 
$
(133
)
 
$
215

Year ended December 31, 2012
$
215

 
$
32

 
$
—

 
$
247

Year ended December 31, 2013
$
247

 
$
12

 
$
(139
)
 
$
120



Classification
Balance at Beginning of Period
 
Charged to Costs and Expenses
 
Deductions(2)
 
Balance at End of Period
(in thousands)
 
 
 
 
 
 
 
Allowances for ship and debit credits:
 
 
 
 
 
 
 
Year ended December 31, 2011
$
24,481

 
$
142,742

 
$
(147,759
)
 
$
19,464

Year ended December 31, 2012
$
19,464

 
$
154,803

 
$
(151,227
)
 
$
23,040

Year ended December 31, 2013
$
23,040

 
$
172,621

 
$
(166,965
)
 
$
28,696


(1)    Deductions relate to amounts written off against the allowances for doubtful accounts.
(2) Deductions relate to ship and debit credits issued which adjust the sell-in price from the standard distribution price to the pre-approved lower price. Refer to Note 2, Summary of Significant Accounting Policies, for the Company's revenue recognition policy, including the Company's accounting for ship and debit claims.