Schedule II-Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2013

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 (1)		Balance at end of period
2013	$	303,910	$	390,217	$	274,127	$	420,000
2012	$	301,945	$	579,419	$	577,454	$	303,910
2011	$	315,333	$	627,713	$	641,101	$	301,945

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