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Schedule II Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2013
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, 2013, 2012 and 2011
|  |  |  |  | Additions |  |  |  |  |  |  |
|  | Balance at |  |  | Charged to |  |  |  |  |  |  |  |  |  |
|  | beginning |  |  | costs and |  |  |  |  |  |  |  |  | Balance at |
Description |  | of year |  |  | expenses |  |  | Other |  |  | Deductions |  |  | end of year |
Year ended December 31, 2013: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 4,944,000 |  |  | $ | 641,000 |  |  | $ | — |  |  | $ | 57,000 |  |  | $ | 5,528,000 |
Allowance for discounts |  |  | 1,180,000 |  |  |  | 14,802,000 |  |  |  | — |  |  |  | 14,541,000 |  |  |  | 1,441,000 |
|  | $ | 6,124,000 |  |  | $ | 15,443,000 |  |  | $ | — |  |  | $ | 14,598,000 |  |  | $ | 6,969,000 |
Allowance for sales returns |  | $ | 29,033,000 |  |  | $ | 114,958,000 |  |  | $ | — |  |  | $ | 112,527,000 |  |  | $ | 31,464,000 |
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 |
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 |
(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 |

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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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