Classification

Balance at
Beginning
of Period

Charged to
Costs and
Expenses

Charged to
Other
Accounts

 Addition 

 Deduction 

Balance
at End
 of Period 

Predecessor Company:

Fiscal year ended September 30, 2002:

Allowance for doubtful accounts

$

6,357

$

5,293

(4)

$

(1,041

)(1)

$

—

$

(7,553

)(2)

$

3,056

Three months ended December 31, 2002:

Allowance for doubtful accounts

3,056

925

(4)

(75

)(1)

—

(157

)(2)

3,749

Fiscal year ended December 31, 2003:

Allowance for doubtful accounts

3,749

2,366

(4)

(768

)(1)

—

(552

)(2)

4,795

Reorganized Company:

December 31, 2003:

Allowance for doubtful accounts

—

—

—

5,178

—

5,178

(5)

Fiscal year ended December 31, 2004:

Allowance for doubtful accounts

5,178

491

(4)

(1,952

)(1)

—

(1,610

)(2)

2,107