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Schedule II - Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2014
Schedule II - Valuation and Qualifying Accounts | FTI Consulting, Inc. and Subsidiaries Schedule II — Valuation and Qualifying Accounts (in thousands)
Description |  | Balance at Beginning of Period |  |  | Additions |  |  | Balance at End of Period |
|  | Charged to Expense |  |  | Charged to Other Accounts* |  |  | Deductions** |  |
Year Ended December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reserves and allowances deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts and unbilled services |  | $ | 109,273 |  |  | $ | 18,252 |  |  | $ | 35,423 |  |  | $ | 18,123 |  |  | $ | 144,825 |
Valuation allowance for deferred tax asset |  | $ | 10,201 |  |  | $ | 4,241 |  |  | $ | — |  |  | $ | — |  |  | $ | 14,442 |
Year Ended December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reserves and allowances deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts and unbilled services |  | $ | 94,048 |  |  | $ | 13,335 |  |  | $ | 20,463 |  |  | $ | 18,573 |  |  | $ | 109,273 |
Valuation allowance for deferred tax asset |  | $ | 1,939 |  |  | $ | 8,262 |  |  | $ | — |  |  | $ | — |  |  | $ | 10,201 |
Year Ended December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reserves and allowances deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts and unbilled services |  | $ | 80,096 |  |  | $ | 14,179 |  |  | $ | 13,054 |  |  | $ | 13,281 |  |  | $ | 94,048 |
Valuation allowance for deferred tax asset |  | $ | 886 |  |  | $ | 1,053 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,939 |
* | Includes estimated provision for unbilled services recorded as a reduction to revenues (i.e., fee, rate and other adjustments).
** | Includes estimated direct write-offs of uncollectible and unrealizable accounts receivable.

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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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