Valuation and Qualifying Accounts and Reserves (Schedule II)

12 Months Ended

Dec. 31, 2013

Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts and Reserves (Schedule II)

Valuation and Qualifying Accounts and Reserves

(Schedule II)

Changes in the allowance for doubtful accounts were as follows:

(thousands of dollars)	2013			2012			2011
Beginning balance	$	47,667		$	51,747		$	59,310
Amount acquired through acquisitions	896			226			462
Bad debt expense	31,192			20,922			25,078
Uncollectible accounts written off, net of recoveries	(25,295		)	(25,228		)	(33,103		)
Ending balance	$	54,460		$	47,667		$	51,747