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SCHEDULE II | 12 Months Ended
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Jun. 30, 2023
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
SCHEDULE II | SCHEDULE II COHERENT CORP. AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS YEARS ENDED JUNE 30, 2023, 2022, AND 2021 (IN THOUSANDS OF DOLLARS)
| Balance at Beginning of Year | Charged to Expense | Charged to Other Accounts | Deduction from Reserves | Balance at End of Year
YEAR ENDED JUNE 30, 2023: |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 4,206 |  | $ | 1,793 |  | $ | 3,112 |  | (1) | $ | (1,106) |  | (4) | $ | 8,005 |
Warranty reserves | $ | 17,738 |  | $ | 40,475 |  | $ | 29,196 |  | (1) | $ | (39,846) |  |  | $ | 47,563 |
Deferred tax asset valuation allowance | $ | 55,420 |  | $ | 4,035 |  | $ | 37,725 |  | (1,3) | $ | — |  |  | $ | 97,180 |
YEAR ENDED JUNE 30, 2022: |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 924 |  | $ | 3,292 |  | $ | — |  |  | $ | (10) |  | (4) | $ | 4,206 |
Warranty reserves | $ | 21,868 |  | $ | 7,718 |  | $ | — |  |  | $ | (11,848) |  |  | $ | 17,738 |
Deferred tax asset valuation allowance | $ | 53,765 |  | $ | 2,157 |  | $ | (502) |  | (3) | $ | — |  |  | $ | 55,420 |
YEAR ENDED JUNE 30, 2021: |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 1,698 |  | $ | 301 |  | $ | — |  |  | $ | (1,075) |  | (4) | $ | 924 |
Warranty reserves | $ | 27,620 |  | $ | 2,134 |  | $ | — |  |  | $ | (7,886) |  |  | $ | 21,868 |
Deferred tax asset valuation allowance | $ | 54,559 |  | $ | (2,545) |  | $ | 1,751 |  | (2) | $ | — |  |  | $ | 53,765 |
(1) Related to amounts assumed from the Coherent, Inc. acquisition. (2) Related to amounts assumed from the Finisar Corporation acquisition. (3) Primarily related to currency translation adjustments. (4) Primarily relates to write-offs of accounts receivable.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-4 + Details
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