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SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
Dec. 31, 2013
SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS  
SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS

VIVUS, Inc.
SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS
(in thousands)

        Each of the following valuation and qualifying accounts are reported as assets and liabilities of continuing and discontinued operations in the consolidated balance sheets for all periods presented.

 
   Balance at
Beginning of
Period		   Charged
to
Operations*		   Charges
Utilized		   Balance at
End of
Period		  

Allowance for Cash Discounts

                          

Fiscal year ended December 31, 2011

   $ —   $ —   $ —   $ —  

Fiscal year ended December 31, 2012

   $ —   $ 57   $ —   $ 57  

Fiscal year ended December 31, 2013

   $ 57   $ 1,050   $ (973 ) $ 134  
*
Amount charged to operations during fiscal years ended December 31, 2013 and 2012, includes $750,000 and $53,000, respectively, for cash discount allowances related to revenue recognized during each fiscal year. The remaining amounts for the years ended December 31, 2013 and 2012, were recorded on the consolidated balance sheets net of deferred revenue at the end of each period, respectively.