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Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2011
Valuation and Qualifying Accounts [Abstract]  
Valuation and Qualifying Accounts Valuation and Qualifying Accounts

Lawson Products, Inc.

Schedule II – Valuation and Qualifying Accounts

The roll forward of valuation accounts were as follows:

 

      September 30,       September 30,       September 30,       September 30,  
    (Dollars in thousands)  

Description

  Balance at
Beginning of
Period
    Charged to
Costs and
Expenses
    Deductions     Balance at
End of
Period
 
         

Allowance for doubtful accounts:

                               

Year ended December 31, 2011

  $ 1,085     $ 1,500     $ (673 ) (1)   $ 1,912  

Year ended December 31, 2010

    882       883       (680 ) (1)      1,085  

Year ended December 31, 2009

    871       1,222       (1,211 ) (1)      882  
         

Allowance for excess and obsolete inventory:

                               

Year ended December 31, 2011

  $ 4,711     $ 1,103     $ (768 ) (2)    $ 5,046  

Year ended December 31, 2010

    4,748       110       (147 ) (2)      4,711  

Year ended December 31, 2009

    4,778       319       (349 ) (2)      4,748  
         

Valuation allowance for deferred tax assets:

                               

Year ended December 31, 2011

  $ 875     $ 63     $ —       $ 938  

Year ended December 31, 2010

    1,744       —         (869 ) (3)      875  

Year ended December 31, 2009

    2,854       (536     (574 ) (3)      1,744  

 

(1)

Uncollected receivables written off, net of recoveries and translation adjustment.

 

(2)

Disposal of excess and obsolete inventory and translation adjustment.

 

(3)

Capital loss carryforward written off.