Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2012

LIFETIME BRANDS, INC.

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

(in thousands)


COL. A	COL. B		COL. C					COL. D			COL. E
	Balance at beginning of period		Additions					Deductions			Balance at end of period
Description	Balance at beginning of period		Due to acquisitions		Charged to costs and expenses			Deductions			Balance at end of period

Year ended December 31, 2012
Deducted from asset accounts:
Allowance for doubtful accounts	$	328	$	67	$	181		$	(215	)(a)	$	361
Reserve for sales returns and allowances		4,274		179		6,660	(c)		(7,478	)(b)		3,635

	$	4,602	$	246	$	6,841		$	(7,693	)	$	3,996


Year ended December 31, 2011
Deducted from asset accounts:
Allowance for doubtful Accounts	$	1,057	$	—	$	63		$	(792	)(a)	$	328
Reserve for sales returns and allowances		11,554		—		3,378	(c)		(10,658	)(b)		4,274

	$	12,611	$	—	$	3,441		$	(11,450	)	$	4,602


Year ended December 31, 2010
Deducted from asset accounts:
Allowance for doubtful accounts	$	1,433	$	—	$	1,456		$	(1,832	)(a)	$	1,057
Reserve for sales returns and allowances		15,124		—		661	(c)		(4,231	)(b)		11,554

	$	16,557	$	—	$	2,117		$	(6,063	)	$	12,611

(a)	Uncollectible accounts written off, net of recoveries.

(b)	Allowances granted.

(c)	Charged to net sales.