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Valuation and Qualifying Accounts | 12 Months Ended
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Sep. 30, 2014
Valuation and Qualifying Accounts | STAR GAS PARTNERS, L.P. AND SUBSIDIARIES Schedule II VALUATION AND QUALIFYING ACCOUNTS Years Ended September 30, 2014, 2013 and 2012 (in thousands)
Year |  | Description |  | Balance at Beginning of Year |  |  | Charged to Costs & Expenses |  |  | Other Changes Add (Deduct) |  |  | Balance at End of Year |
2014 |  | Allowance for doubtful accounts |  | $ | 7,928 |  |  | $ | 7,514 |  |  | $ | (6,222 | ) (a) |  | $ | 9,220 |
2013 |  | Allowance for doubtful accounts |  | $ | 6,886 |  |  | $ | 6,481 |  |  | $ | (5,439 | ) (a) |  | $ | 7,928 |
2012 |  | Allowance for doubtful accounts |  | $ | 9,530 |  |  | $ | 6,017 |  |  | $ | (8,661 | ) (a) |  | $ | 6,886 |
(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 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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