The following table summarizes valuation and qualifying accounts activity during the years ended December 31, 2014, 2013 and 2012:


	Balance at beginning of year		Charged / credited to Net income / (loss)		Charges Utilized / Write-offs			Balance at end of year
Allowance for doubtful accounts
Year ended December 31, 2012		15,951,497		17,280,243		(20,285,663	)		12,946,077
Year ended December 31, 2013		12,946,077		19,093,704		(13,044,977	)		18,994,804
Year ended December 31, 2014		18,994,804		20,863,867		(23,693,230	)		16,165,441

Credit cards receivable allowance for chargebacks
Year ended December 31, 2012		205,107		414,145		(458,794	)		160,458
Year ended December 31, 2013		160,458		877,312		(28,699	)		1,009,071
Year ended December 31, 2014		1,009,071		668,834		(1,148,677	)		529,228

Tax valuation allowance
Year ended December 31, 2012		2,885,596		837,473		(496,892	)		3,226,177
Year ended December 31, 2013		3,226,177		398,223		(535,287	)		3,089,113
Year ended December 31, 2014		3,089,113		1,608,264		(166,145	)		4,531,232

Contingencies
Year ended December 31, 2012		1,765,242		2,700,988		(1,666,033	)		2,800,197
Year ended December 31, 2013		2,800,197		3,358,538		(2,828,627	)		3,330,108
Year ended December 31, 2014		3,330,108		3,650,230		(3,971,801	)		3,008,537