Annual report pursuant to Section 13 and 15(d)

Valuation And Qualifying Accounts

Valuation And Qualifying Accounts

12 Months Ended

Mar. 31, 2012

Valuation And Qualifying Accounts [Abstract]

Valuation And Qualifying Accounts

WESTELL TECHNOLOGIES, INC. AND SUBSIDIARIES

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS


(In thousands)		Balance Beginning of Year				Reduction from sale of ConferencePlus and CNS assets				Net Additions Charged to Cost and Expenses				Additions (Deductions)				Balance at End of Year
2012
Accounts receivable allowances		$	147			$	(61	)		$	(79	)		$	5	⁽¹⁾		$	12
Reserve for excess and obsolete inventory and net realizable value			1,551				(57	)			816				(831	)⁽²⁾			1,479
Deferred tax assets valuation allowance			527				—				—				1,726	⁽³⁾			2,253
Reserve for returns			7				—				98				(92	)			13

2011
Accounts receivable allowances		$	237				—			$	(34	)		$	(56	)⁽¹⁾		$	147
Reserve for excess and obsolete inventory and net realizable value			1,691				—				1,157				(1,297	)⁽²⁾			1,551
Deferred tax assets valuation allowance			61,297				—				—				(60,770	)⁽³⁾			527
Reserve for returns			15				—				94				(102	)			7

2010
Accounts receivable allowances		$	289				—			$	49			$	(101	)⁽¹⁾		$	237
Reserve for excess and obsolete inventory and net realizable value			1,336				—				598				(243	)⁽²⁾			1,691
Deferred tax assets valuation allowance			65,108				—				—				(3,811	)⁽³⁾			61,297
Reserve for returns			10				—				97				(92	)			15

(1)	Accounts written off, net of recoveries

(2)	Inventory scrapped against inventory reserves.

(3)	Change in valuation allowance due to change in assessment of realizability of deferred tax assets.