Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2011

Notes to Financial Statements

Valuation and Qualifying Accounts

(16) Valuation and Qualifying Accounts – Allowance for Returns and Doubtful Accounts

	Balance at		Additions charged				Balance at
	Beginning of		to Expenses /				End of
Period Ended	Period		Revenues		Deductions		Period
December 31, 2011	$	3,242,458	$	120,992	$	1,639,771	$	1,723,679
December 31, 2010	$	7,503,338	$	1,211,838	$	5,472,718	$	3,242,458
December 31, 2009	$	8,474,428	$	3,163,697	$	4,134,787	$	7,503,338

Note: Additions to the allowance for doubtful accounts are recorded within general and administrative expenses.

Additions to the reserve for product and service returns are recorded within net revenues.

Due to cash collections of previously reserved accounts receivable balances, the Company recorded a benefit of approximately $0.7 million during the year ended December 31, 2011. During the year ended December 31, 2010, the Company recorded an expense of approximately $0.7 million. These amounts are within “additions charged to expenses/revenues” above, and are included within revenues in each respective period in the accompanying consolidated statements of operations.