| Valuation and Qualifying Accounts |
SCHEDULE II
SKECHERS U.S.A., INC. AND SUBSIDIARIES
VALUATION AND QUALIFYING ACCOUNTS
|
(in thousands)
|
|
Balance at
Beginning of Year
|
|
|
Costs
Charged to
Expenses
|
|
|
Deductions
and
Write-offs
|
|
|
Balance at
End of Year
|
|
|
Year-ended December 31, 2018
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Allowance for chargebacks
|
|
$
|
12,807
|
|
|
$
|
12,629
|
|
|
$
|
(6,663
|
)
|
|
$
|
18,773
|
|
|
Allowance for doubtful accounts
|
|
|
7,709
|
|
|
|
2,856
|
|
|
|
(3,722
|
)
|
|
|
6,843
|
|
|
Liability for sales returns and allowances
|
|
|
30,664
|
|
|
|
20,245
|
|
|
|
(2,443
|
)
|
|
|
48,466
|
|
|
Reserve for shrinkage
|
|
|
1,737
|
|
|
|
5,771
|
|
|
|
(5,891
|
)
|
|
|
1,617
|
|
|
Reserve for obsolescence
|
|
|
7,019
|
|
|
|
6,461
|
|
|
|
(2,344
|
)
|
|
|
11,136
|
|
|
Year-ended December 31, 2019
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Allowance for chargebacks
|
|
$
|
18,773
|
|
|
$
|
3,931
|
|
|
$
|
(5,291
|
)
|
|
$
|
17,413
|
|
|
Allowance for doubtful accounts
|
|
|
6,843
|
|
|
|
2,471
|
|
|
|
(2,621
|
)
|
|
|
6,693
|
|
|
Liability for sales returns and allowances
|
|
|
48,466
|
|
|
|
46,054
|
|
|
|
(25,472
|
)
|
|
|
69,048
|
|
|
Reserve for shrinkage
|
|
|
1,617
|
|
|
|
5,149
|
|
|
|
(5,802
|
)
|
|
|
964
|
|
|
Reserve for obsolescence
|
|
|
11,136
|
|
|
|
9,444
|
|
|
|
(14,816
|
)
|
|
|
5,764
|
|
|
Year-ended December 31, 2020
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Allowance for chargebacks
|
|
$
|
17,413
|
|
|
$
|
12,734
|
|
|
$
|
(3,473
|
)
|
|
$
|
26,674
|
|
|
Allowance for doubtful accounts
|
|
|
6,693
|
|
|
|
19,940
|
|
|
|
(4,745
|
)
|
|
|
21,888
|
|
|
Liability for sales returns and allowances
|
|
|
69,048
|
|
|
|
18,023
|
|
|
|
(9,852
|
)
|
|
|
77,219
|
|
|
Reserve for shrinkage
|
|
|
964
|
|
|
|
5,348
|
|
|
|
(5,217
|
)
|
|
|
1,095
|
|
|
Reserve for obsolescence
|
|
|
5,764
|
|
|
|
10,572
|
|
|
|
(9,211
|
)
|
|
|
7,125
|
|
|