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Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2011
Valuation and Qualifying Accounts [Abstract] |
VALUATION AND QUALIFYING ACCOUNTS | VALUATION AND QUALIFYING ACCOUNTS PREFORMED LINE PRODUCTS COMPANY SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS Years ended December 31, 2011, 2010 and 2009 (Thousands of dollars)
|  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |
For the year ended December 31, 2011: |  | Balance at beginning of period |  |  | Additions charged to costs and expenses |  |  | Deductions |  |  | Other additions or deductions (a) |  |  | Balance at end of period |
Allowance for doubtful accounts |  | $ | 875 |  |  | $ | 925 |  |  | $ | (512 | ) |  | $ | (30 | ) |  | $ | 1,258 |
Reserve for credit memos |  |  | 338 |  |  |  | 367 |  |  |  | (336 | ) |  |  | — |  |  |  | 369 |
Slow-moving and obsolete inventory reserves |  |  | 5,607 |  |  |  | 1,480 |  |  |  | (1,132 | ) |  |  | (80 | ) |  |  | 5,875 |
Accrued product warranty |  |  | 536 |  |  |  | 1,968 |  |  |  | (1,467 | ) |  |  | (213 | ) |  |  | 824 |
U.S. tax capital loss |  |  | 2,056 |  |  |  | — |  |  |  | (3 | ) |  |  | — |  |  |  | 2,053 |
Foreign net operating loss tax carryforwards |  |  | 937 |  |  |  | 269 |  |  |  | (165 | ) |  |  | 21 |  |  |  | 1,062 |
|  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |
For the year ended December 31, 2010: |  | Balance at beginning of period |  |  | Additions charged to costs and expenses |  |  | Deductions |  |  | Other additions or deductions (a) |  |  | Balance at end of period |
Allowance for doubtful accounts |  | $ | 769 |  |  | $ | 469 |  |  | $ | (386 | ) |  | $ | 23 |  |  | $ | 875 |
Reserve for credit memos |  |  | 226 |  |  |  | 192 |  |  |  | (80 | ) |  |  | — |  |  |  | 338 |
Slow-moving and obsolete inventory reserves |  |  | 5,539 |  |  |  | 767 |  |  |  | (859 | ) |  |  | 160 |  |  |  | 5,607 |
Accrued product warranty |  |  | 209 |  |  |  | 403 |  |  |  | (108 | ) |  |  | 32 |  |  |  | 536 |
U.S. foreign tax credits |  |  | 392 |  |  |  | — |  |  |  | (392 | ) |  |  | — |  |  |  | — |
U.S. tax capital loss |  |  | 2,132 |  |  |  | — |  |  |  | (76 | ) |  |  | — |  |  |  | 2,056 |
Foreign net operating loss tax carryforwards |  |  | 868 |  |  |  | 79 |  |  |  | (56 | ) |  |  | 46 |  |  |  | 937 |
|  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |
For the year ended December 31, 2009: |  | Balance at beginning of period |  |  | Additions charged to costs and expenses |  |  | Deductions |  |  | Other additions or deductions (a) |  |  | Balance at end of period |
Allowance for doubtful accounts |  | $ | 498 |  |  | $ | 322 |  |  | $ | (224 | ) |  | $ | 173 |  |  | $ | 769 |
Reserve for credit memos |  |  | 474 |  |  |  | 224 |  |  |  | (472 | ) |  |  | — |  |  |  | 226 |
Slow-moving and obsolete inventory reserves |  |  | 3,056 |  |  |  | 2,029 |  |  |  | (841 | ) |  |  | 1,295 |  |  |  | 5,539 |
Accrued product warranty |  |  | 129 |  |  |  | 81 |  |  |  | (6 | ) |  |  | 5 |  |  |  | 209 |
U.S. foreign tax credits |  |  | 1,453 |  |  |  | — |  |  |  | (1,061 | ) |  |  | — |  |  |  | 392 |
U.S. tax capital loss |  |  | 2,152 |  |  |  | 32 |  |  |  | (52 | ) |  |  | — |  |  |  | 2,132 |
Foreign net operating loss tax carryforwards |  |  | 547 |  |  |  | 412 |  |  |  | (87 | ) |  |  | (4 | ) |  |  | 868 |
(a) | Other additions or deductions relate to translation adjustments. Included in 2010 are opening balances for acquisitions for the allowance for doubtful accounts of $2 thousand. Included in 2009 are opening balances for acquisitions for the following reserves: allowance for doubtful accounts of $117 thousand and $1.3 million for inventory reserves.

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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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