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Schedule II-Valuation and Qualifying Accounts and Reserves | 12 Months Ended
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Dec. 31, 2013
Valuation and Qualifying Accounts [Abstract] |
Schedule II-Valuation and Qualifying Accounts and Reserves | iStar Financial Inc. Schedule II—Valuation and Qualifying Accounts and Reserves ($ in thousands)
Description |  | Balance at Beginning of Period |  | Charged to Costs and Expenses |  | Adjustments to Valuation Accounts |  | Deductions |  | Balance at End of Period
For the Year Ended December 31, 2011 |  |  |  |  |  |  |  |  |  |
Reserve for loan losses(1)(2) |  | $ | 814,625 |  |  | $ | 46,412 |  |  | $ | — |  |  | $ | (214,413 | ) |  | $ | 646,624 |
Allowance for doubtful accounts(2) |  | 1,376 |  |  | 2,292 |  |  | — |  |  | — |  |  | 3,668 |
Allowance for deferred tax assets(2) |  | 29,921 |  |  | (19,968 | ) |  | 40,936 |  |  | — |  |  | 50,889 |
|  | $ | 845,922 |  |  | $ | 28,736 |  |  | $ | 40,936 |  |  | $ | (214,413 | ) |  | $ | 701,181 |
For the Year Ended December 31, 2012 |  |  |  |  |  |  |  |  |  |
Reserve for loan losses(1)(2) |  | $ | 646,624 |  |  | $ | 81,740 |  |  | $ | — |  |  | $ | (203,865 | ) |  | $ | 524,499 |
Allowance for doubtful accounts(2) |  | 3,668 |  |  | 1,928 |  |  | — |  |  | — |  |  | 5,596 |
Allowance for deferred tax assets(2) |  | 50,889 |  |  | (9,833 | ) |  | (176 | ) |  | — |  |  | 40,880 |
|  | $ | 701,181 |  |  | $ | 73,835 |  |  | $ | (176 | ) |  | $ | (203,865 | ) |  | $ | 570,975 |
For the Year Ended December 31, 2013 |  |  |  |  |  |  |  |  |  |
Reserve for loan losses(1)(2) |  | $ | 524,499 |  |  | $ | 5,489 |  |  | $ | — |  |  | $ | (152,784 | ) |  | $ | 377,204 |
Allowance for doubtful accounts(2) |  | 5,596 |  |  | 261 |  |  | — |  |  | — |  |  | 5,857 |
Allowance for deferred tax assets(2) |  | 40,880 |  |  | (4,473 | ) |  | 19,855 |  |  | — |  |  | 56,262 |
|  | $ | 570,975 |  |  | $ | 1,277 |  |  | $ | 19,855 |  |  | $ | (152,784 | ) |  | $ | 439,323 |
Explanatory Notes: _______________________________________________________________________________
(1) | See Note 5 to the Company's Consolidated Financial Statements.
(2) | See Note 3 to the Company's Consolidated Financial Statements.

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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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