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Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2023
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Valuation and Qualifying Accounts
The following financial statement schedule of InterDigital is included herewith and should be read in conjunction with the Financial Statements included in this Item 15.
Valuation and Qualifying Accounts
Balance Beginning of PeriodIncrease/ (Decrease)Reversal of Valuation AllowanceBalance End of Period
2023 valuation allowance for deferred tax assets
$122,217 $(7,628)(a)$(9,759)$104,830 
2022 valuation allowance for deferred tax assets
$151,522 $(29,305)(b)$— $122,217 
2021 valuation allowance for deferred tax assets
$144,367 $7,155 (c)$— $151,522 
2023 reserve for uncollectible accounts
$— $— $— $— 
2022 reserve for uncollectible accounts
$322 $— $(322)$— 
2021 reserve for uncollectible accounts
$— $322 $— $322 
         
(a)The decrease was primarily related to the decrease in Pennsylvania state tax rate. There was a partial release of valuation allowance against deferred tax assets in France due to higher projected income resulting from recently signed agreements.
(b)The decrease was primarily related to the decrease in Pennsylvania state tax rate.
(c)The increase was primarily necessary to maintain a full, or near full, valuation allowance against our state deferred tax assets and deferred tax assets for certain subsidiaries in France as well as a non-wholly owned subsidiary in the United States and the United Kingdom.