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Schedule II VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
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Mar. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
Schedule II VALUATION AND QUALIFYING ACCOUNTS | The following is a summary of allowances for doubtful accounts, sales discounts, chargebacks and sales returns against trade accounts receivable (amounts in thousands):
| As of March 31,
| 2019 |  | 2018 |  | 2017
Allowance for doubtful accounts (1) |  |  |  |  |
Balance at Beginning of Year | $ | 3,487 |  |  | $ | 5,979 |  |  | $ | 5,494 |
Additions | 2,849 |  |  | 4,168 |  |  | 2,847 |
Deductions | (1,263 | ) |  | (6,660 | ) |  | (2,362 | )
Balance at End of Year | $ | 5,073 |  |  | $ | 3,487 |  |  | $ | 5,979 |
Allowance for sales discounts (2) |  |  |  |  |
Balance at Beginning of Year | $ | 1,400 |  |  | $ | 3,100 |  |  | $ | 2,672 |
Additions | 11,712 |  |  | 19,972 |  |  | 20,259 |
Deductions | (12,402 | ) |  | (21,672 | ) |  | (19,831 | )
Balance at End of Year | $ | 710 |  |  | $ | 1,400 |  |  | $ | 3,100 |
Allowance for chargebacks (3) |  |  |  |  |
Balance at Beginning of Year | $ | 7,727 |  |  | $ | 7,028 |  |  | $ | 4,968 |
Additions | 23,369 |  |  | 19,019 |  |  | 19,584 |
Deductions | (18,055 | ) |  | (18,320 | ) |  | (17,524 | )
Balance at End of Year | $ | 13,041 |  |  | $ | 7,727 |  |  | $ | 7,028 |
Allowance for sales returns (4) |  |  |  |  |
Balance at Beginning of Year | $ | 20,848 |  |  | $ | 16,247 |  |  | $ | 17,061 |
Additions | — |  |  | 51,677 |  |  | 62,122 |
Deductions | (20,848 | ) |  | (47,076 | ) |  | (62,936 | )
Balance at End of Year | $ | — |  |  | $ | 20,848 |  |  | $ | 16,247 |
Total | $ | 18,824 |  |  | $ | 33,462 |  |  | $ | 32,354 |
(1) | The additions to the allowance for doubtful accounts represent estimates of the Company’s bad debt expense based on the factors on which the Company evaluates the collectability of its accounts receivable, with actual recoveries netted into additions. Deductions are for the actual write-off of the related trade accounts receivables.
(2) | The additions to the allowance for sales discounts represent estimates of discounts to be taken by the Company’s customers based on the amount of outstanding discounts for prompt or early payments. Deductions are for the actual discounts taken by the Company’s wholesale channel customers. Discounts for DTC customers are taken at the point of sale and are not reflected in the allowance for sales discounts.
(3) | The additions to the allowance for chargebacks represent chargebacks and markdowns taken in the respective year, as well as an estimate of amounts that will be taken in the future related to sales in the current reporting period. Deductions are for the actual amounts written off against outstanding trade accounts receivables.
(4) | The Company adopted ASU 2014-09, Revenue from Contracts with Customers, effective April 1, 2018. Under ASU 2014-09, the sales returns reserve for the wholesale channel is presented on a gross basis, with a separate asset and liability in the consolidated balance sheets. Reporting periods prior to the adoption reflect the wholesale channel sales returns reserve on a net basis. Returns for DTC customer products were previously excluded as they were separately recorded in other accrued expenses in the consolidated balance sheets. In prior periods presented, the additions to the allowance for sales returns represented estimates of returns based on the Company’s historical wholesale channel customer returns experience. Deductions were for the actual return of products.

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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 -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
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