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QUALIFYING ACCOUNTS
12 Months Ended
Dec. 31, 2013
QUALIFYING ACCOUNTS  
QUALIFYING ACCOUNTS

NOTE 19—QUALIFYING ACCOUNTS

New England Realty Associates Limited Partnership
Valuation and Qualifying Accounts

 
   
  Additions    
   
 
Description
  Balance at
Beginning
of Period
  Charged to
Costs and
Expenses
  Charged to
other account
describe
  Deductions
Describe(a)
  Balance
at end
of Period
 

Year ended December 31, 2013:

                               

Deducted from asset accounts:

                               

Allowance for doubtful accounts

    380,708     189,946           226,849     343,805  

Year ended December 31, 2012:

                               

Deducted from asset accounts:

                               

Allowance for doubtful accounts

    448,119     190,032           257,443     380,708  

Year ended December 31, 2011:

                               

Deducted from asset accounts:

                               

Allowance for doubtful accounts

    482,518     265,807           300,206     448,119  

(a)
Uncollectible accounts written off