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Schedule II Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2012

Schedule II - Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

STANDARD MOTOR PRODUCTS, INC. AND SUBSIDIARIES

Schedule II - Valuation and Qualifying Accounts

Years ended December 31, 2012, 2011, and 2010

						Additions
		Balance at				Charged to
		beginning				costs and												Balance at
Description		of year				expenses				Other				Deductions				end of year
Year ended December 31, 2012:
Allowance for doubtful accounts		$	5,386,000			$	(728,000	)		$	414,000	(1)		$	128,000			$	4,944,000
Allowance for discounts			1,323,000				14,023,000				39,000	(1)			14,205,000				1,180,000
		$	6,709,000			$	13,295,000			$	453,000			$	14,333,000			$	6,124,000
Allowance for sales returns		$	25,074,000			$	112,519,000			$	4,128,000	(1)		$	112,688,000			$	29,033,000
Allowance for inventory valuation		$	39,524,000			$	4,921,000			$	2,434,000	(1)		$	4,981,000			$	41,898,000
Year ended December 31, 2011:
Allowance for doubtful accounts		$	5,422,000			$	(484,000	)		$	526,000	(2)		$	78,000			$	5,386,000
Allowance for discounts			1,357,000				13,396,000				-				13,430,000				1,323,000
		$	6,779,000			$	12,912,000			$	526,000			$	13,508,000			$	6,709,000
Allowance for sales returns		$	23,207,000			$	99,994,000			$	172,000	(1)		$	98,299,000			$	25,074,000
Allowance for inventory valuation		$	38,577,000			$	4,504,000			$	1,394,000	(1)		$	4,951,000			$	39,524,000
Year ended December 31, 2010:
Allowance for doubtful accounts		$	5,363,000			$	502,000			$	-			$	443,000			$	5,422,000
Allowance for discounts			1,599,000				12,659,000				-				12,901,000				1,357,000
		$	6,962,000			$	13,161,000			$	-			$	13,344,000			$	6,779,000
Allowance for sales returns		$	20,442,000			$	89,211,000			$	-			$	86,446,000			$	23,207,000
Allowance for inventory valuation		$	36,313,000			$	7,403,000			$	-			$	5,139,000			$	38,577,000

(1) Allowances acquired through acquisition.

	(2)	Allowances acquired through acquisition:		$	362,000
		Transfer from noncurrent for receivables with extended terms:			164,000
		Total:		$	526,000

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

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