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Schedule II - Valuation And Qualifying Accounts

12 Months Ended

Sep. 30, 2011

Schedule II - Valuation And Qualifying Accounts [Abstract]

Schedule II - Valuation And Qualifying Accounts

Schedule II

STAR GAS PARTNERS, L.P. AND SUBSIDIARIES

VALUATION AND QUALIFYING ACCOUNTS

Years Ended September 30, 2011, 2010 and 2009

(in thousands)

Year		Description		Balance at Beginning of Year				Charged to Costs  & Expenses				Other Changes Add (Deduct)				Balance at End of  Year
2011		Allowance for doubtful accounts		$	5,443			$	10,388			$	(6,301	) (a)		$	9,530
2010		Allowance for doubtful accounts		$	6,267			$	5,279			$	(6,103	) (a)		$	5,443
2009		Allowance for doubtful accounts		$	10,821			$	10,310			$	(14,864	) (a)		$	6,267

^(a)  Bad debts written off (net of recoveries).

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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

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