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Valuation And Qualifying Accounts | 12 Months Ended
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Aug. 31, 2013
Valuation And Qualifying Accounts [Abstract] |
Valuation And Qualifying Accounts |
a(2) Exhibit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lindsay Corporation and Subsidiaries
VALUATION AND QUALIFYING ACCOUNTS
Years ended August 31, 2013, 2012 and 2011
|  |  |  |  | Additions |  |  |  |  |  |
(in thousands) |  | Balance at beginning of period |  | Charges to costs and expenses |  | Charged to other accounts |  | Deductions |  | Balance at end of period
Year ended August 31, 2013: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted in the balance sheet from the |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
assets to which they apply: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts (a) |  | $ | 1,717 |  | $ | 1,543 |  | $ | - |  | $ | 407 |  | $ | 2,853
Allowance for inventory obsolescence (b) |  | $ | 1,648 |  | $ | 2,632 |  | $ | 71 |  | $ | 1,262 |  | $ | 3,089
Year ended August 31, 2012: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted in the balance sheet from the |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
assets to which they apply: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts (a) |  | $ | 2,340 |  | $ | 379 |  | $ | - |  | $ | 1,002 |  | $ | 1,717
Allowance for inventory obsolescence (b) |  | $ | 2,167 |  | $ | 1,114 |  | $ | (126) |  | $ | 1,507 |  | $ | 1,648
Year ended August 31, 2011: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted in the balance sheet from the |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
assets to which they apply: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts (a) |  | $ | 2,244 |  | $ | 388 |  | $ | - |  | $ | 292 |  | $ | 2,340
Allowance for inventory obsolescence (b) |  | $ | 2,045 |  | $ | 426 |  | $ | (2) |  | $ | 302 |  | $ | 2,167
(a) Deductions consist of uncollectible items written off, less recoveries of items previously written off. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(b) Deductions consist of obsolete items sold or scrapped. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

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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 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
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- Details
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