Taking too long? Close loading screen.
SEC Rules
Regulation S-X
Form and Content of and Requirements for Financial Statements
Section 12-09

Valuation and qualifying accounts.

Column A – Description1 Column B – Balance at beginning of period Column C – Additions Column D – Deductions – describe Column E – Balance at end of period
(1) – Charged to costs and expenses (2) – Charged to other accounts – describe

1 List, by major classes, all valuation and qualifying accounts and reserves not included in specific schedules. Identify each class of valuation and qualifying accounts and reserves by descriptive title. Group (a) those valuation and qualifying accounts which are deducted in the balance sheet from the assets to which they apply and (b) those reserves which support the balance sheet caption, Reserves. Valuation and qualifying accounts and reserves as to which the additions, deductions, and balances were not individually significant may be grouped in one total and in such case the information called for under columns C and D need not be given.