SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2011

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

SCHEDULE II
  
TRANSWITCH CORPORATION
  
VALUATION AND QUALIFYING ACCOUNTS
(in thousands)

	Balance at Beginning of Year		Additions						Deductions			Balance at End of Year
Description			Charges to Costs and Expenses			Charges to Other Accounts
Year ended December 31, 2011:
Allowance for losses on:
Accounts receivable	$	336	$	(129	)	$	—		$	—		$	207
Sales returns and allowances		281		(39	)		(16	)		(51	)		175
Stock rotation		771		—			—			(333	)		438
Deferred income tax assets valuation allowance		227,498		(1,244	)		—			—			226,254
	$	228,886	$	(1,412	)	$	(16	)	$	(384	)	$	227,074
Year ended December 31, 2010:
Allowance for losses on:
Accounts receivable	$	516	$	(20	)	$	—		$	(160	)	$	336
Sales returns and allowances		149		82			50			—			281
Stock rotation		611		585			—			(425	)		771
Deferred income tax assets valuation allowance		221,207		6,291			—			—			227,498
	$	222,483	$	6,938		$	50		$	(585	)	$	228,886
Year ended December 31, 2009:
Allowance for losses on:
Accounts receivable	$	536	$	94		$	—		$	(114	)	$	516
Sales returns and allowances		151		(2	)		—			—			149
Stock rotation		44		704			—			(137	)		611
Deferred income tax assets valuation allowance		229,586		(8,379	)		—			—			221,207
	$	230,317	$	(7,583	)	$	—		$	(251	)	$	222,483