XML 108 R27.htm IDEA: XBRL DOCUMENT v2.4.0.6

VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2011

VALUATION AND QUALIFYING ACCOUNTS

PATTERSON-UTI ENERGY, INC. AND SUBSIDIARIES

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

Description		Beginning Balance				Charged to Costs and Expenses				Deductions(1)				Ending Balance
		(In thousands)
Year Ended December 31, 2011
Deducted from asset accounts:
Allowance for doubtful accounts		$	5,114			$	0			$	227			$	4,887
Year Ended December 31, 2010
Deducted from asset accounts:
Allowance for doubtful accounts		$	10,911			$	(2,000	)		$	3,797			$	5,114
Year Ended December 31, 2009
Deducted from asset accounts:
Allowance for doubtful accounts		$	9,330			$	4,700			$	3,119			$	10,911

(1) Consists of uncollectible accounts written off.

X

- 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 SEC

-Name Regulation S-X (SX)

-Number 210

-Section 09

-Article 12



Reference 2: 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=6881521&loc=d3e24092-122690

+ Details

Name:	us-gaap_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration