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Schedule II - VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
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Dec. 31, 2013
Valuation and Qualifying Accounts [Abstract] |
Schedule II - VALUATION AND QUALIFYING ACCOUNTS | IAC/INTERACTIVECORP AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS
Description | Balance at Beginning of Period |  | Charges to Earnings |  | Charges to Other Accounts |  | Deductions |  | Balance at End of Period
| (In thousands)
2013 |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts and revenue reserves | $ | 8,775 |  |  | $ | 12,275 |  | (1) | $ | 564 |  |  | $ | (13,074 | ) | (5) | $ | 8,540 |
Magazine publishing allowance for newsstand returns | 2,313 |  |  | 164 |  | (2) | 45 |  |  | (2,522 | ) | (6) | — |
Sales returns accrual | 1,244 |  |  | 19,176 |  |  | — |  |  | (19,212 | ) |  | 1,208 |
Deferred tax valuation allowance | 60,783 |  |  | 8,864 |  | (3) | (7,294 | ) | (4) | — |  |  | 62,353 |
Other reserves | 1,925 |  |  |  |  |  |  |  |  | 2,518 |
2012 |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts and revenue reserves | $ | 7,309 |  |  | $ | 12,237 |  | (1) | $ | 654 |  |  | $ | (11,425 | ) | (5) | $ | 8,775 |
Magazine publishing allowance for newsstand returns | — |  |  | 10,426 |  | (2) | 33 |  |  | (8,146 | ) | (6) | 2,313 |
Sales returns accrual | 1,020 |  |  | 17,728 |  |  | — |  |  | (17,504 | ) |  | 1,244 |
Deferred tax valuation allowance | 45,084 |  |  | 9,320 |  | (7) | 6,379 |  | (8) | — |  |  | 60,783 |
Other reserves | 2,119 |  |  |  |  |  |  |  |  | 1,925 |
2011 |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts and revenue reserves | $ | 8,848 |  |  | $ | 8,898 |  | (1) | $ | (329 | ) |  | $ | (10,108 | ) | (5) | $ | 7,309 |
Sales returns accrual | 913 |  |  | 16,573 |  |  | — |  |  | (16,466 | ) |  | 1,020 |
Deferred tax valuation allowance | 40,266 |  |  | 5,732 |  | (9) | (914 | ) | (10) | — |  |  | 45,084 |
Other reserves | 1,555 |  |  |  |  |  |  |  |  |  |  |  | 2,119 |
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(1) | Additions to the allowance for doubtful accounts are charged to expense. Additions to the revenue reserves are charged against revenue.
(2) | Additions to the magazine publishing allowance for newsstand returns are related to magazine publishing at Newsweek and are charged against revenue. The Newsweek print business was transitioned to a digital only publication in December 2012 (and was subsequently sold in August 2013).
(3) | Amount is primarily related to foreign and federal net operating losses, partially offset by a decrease in deferred tax assets for investments in subsidiaries and available-for-sale securities.
(4) | Amount is primary related to the release of a valuation allowance on unrealized gains on available-for-sale securities included in accumulated other comprehensive income
(5) | Write-off of fully reserved accounts receivable.
(6) | Amount represents returns of magazines at Newsweek. The Newsweek print business was transitioned to a digital only publication in December 2012 (and was subsequently sold in August 2013).
(7) | Amount is primarily related to an unbenefited other-than-temporary impairment charge related to a long-term marketable equity security, an increase in deferred tax assets for investments in subsidiaries and an increase in federal net operating losses.
(8) | Amount is primary related to unbenefited unrealized losses on available-for-sale securities included in accumulated other comprehensive income.
(9) | Amount is primarily related to losses from equity method investments.
(10) | Amount is primary related to the net release of the valuation allowance on net benefited losses for 2011 unrealized gains on available-for-sale securities included in accumulated other comprehensive income.

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- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 + Details
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