Schedule II-Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2012

Schedule II-Valuation and Qualifying Accounts [Abstract]

Schedule II-Valuation and Qualifying Accounts

Birner Dental Management Services, Inc. and Subsidiaries

Financial Statement Schedule

II – Valuation and Qualifying Accounts

Allowance for Doubtful Accounts

Description	Balance at beginning of period		Charged to costs and expenses			Deductions (2)		Balance at end of period
2012	$	301,945	$	579,419		$	577,454	$	303,910
2011	$	315,333	$	627,713		$	641,101	$	301,945
2010	$	371,762	$	574,688	(1)	$	631,117	$	315,333

(1) Approximately $81,000 of this amount is related to one of the dental Office acquisitions.

(2) Charges to the account are for the purpose for which the reserves were created.