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

12 Months Ended

Dec. 31, 2012

Valuation and Qualifying Accounts [Abstract]

(16) Valuation and Qualifying Accounts – Allowance for Returns and Doubtful 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, 2012	$            1,723,679	$               357,301	$            1,140,879	$               940,101
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

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

Additions to the return reserve for product and service 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 years ended December 31, 2012 and 2011, respectively. 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.