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Schedule II-Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2016
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
 
             
2016
 
$
390,000
  
$
833,271
  
$
813,271
  
$
410,000
 
2015
 
$
420,000
  
$
811,528
  
$
841,528
  
$
390,000
 
2014
 
$
420,000
  
$
873,269
  
$
873,269
  
$
420,000
 

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