XML 35 R22.htm IDEA: XBRL DOCUMENT
v3.20.1

Schedule II VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
--- | ---
Mar. 31, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
Schedule II VALUATION AND QUALIFYING ACCOUNTS | Allowances for doubtful accounts, sales discounts, chargebacks and sales returns against trade accounts receivable recorded in the consolidated balance sheets, are as follows:
| As of March 31,
| 2020 |  | 2019 |  | 2018
Allowance for doubtful accounts (1) |  |  |  |  |
Balance at Beginning of Year | $ | 5,073 |  |  | $ | 3,487 |  |  | $ | 5,979 |
Additions | 3,498 |  |  | 2,849 |  |  | 4,168 |
Deductions | (1,582 | ) |  | (1,263 | ) |  | (6,660 | )
Balance at End of Year | $ | 6,989 |  |  | $ | 5,073 |  |  | $ | 3,487 |
Allowance for sales discounts (2) |  |  |  |  |
Balance at Beginning of Year | $ | 710 |  |  | $ | 1,400 |  |  | $ | 3,100 |
Additions | 14,845 |  |  | 11,712 |  |  | 19,972 |
Deductions | (14,525 | ) |  | (12,402 | ) |  | (21,672 | )
Balance at End of Year | $ | 1,030 |  |  | $ | 710 |  |  | $ | 1,400 |
Allowance for chargebacks (3) |  |  |  |  |
Balance at Beginning of Year | $ | 13,041 |  |  | $ | 7,727 |  |  | $ | 7,028 |
Additions | 13,399 |  |  | 23,369 |  |  | 19,019 |
Deductions | (13,313 | ) |  | (18,055 | ) |  | (18,320 | )
Balance at End of Year | $ | 13,127 |  |  | $ | 13,041 |  |  | $ | 7,727 |
Allowance for sales returns (4) |  |  |  |  |
Balance at Beginning of Year | $ | — |  |  | $ | 20,848 |  |  | $ | 16,247 |
Additions | — |  |  | — |  |  | 51,677 |
Deductions | — |  |  | (20,848 | ) |  | (47,076 | )
Balance at End of Year | $ | — |  |  | $ | — |  |  | $ | 20,848 |
Total | $ | 21,146 |  |  | $ | 18,824 |  |  | $ | 33,462 |
(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 meeting certain order, shipment, and prompt payments terms. 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) Amounts presented as of March 31, 2018 reflect the wholesale channel sales returns reserve on a net basis, prior to the adoption of ASU 2014-09, Revenue from Contracts with Customers, which resulted in gross basis presentation in the consolidated balance sheets beginning April 1, 2018. 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.

X
- 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
Name: | srt_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | srt_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | srt_ValuationAndQualifyingAccountsAbstract
Namespace Prefix: | srt_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration