| SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS |
Schedule II IAC/INTERACTIVECORP AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS | | | | | | | | | | | | | | | | | | | | | Description | Balance at Beginning of Period | | Charges to Earnings | | Charges to Other Accounts | | Deductions | | Balance at End of Period | | (In thousands) | 2016 | | | | | | | | | | Allowance for doubtful accounts and revenue reserves | $ | 16,528 |
| | $ | 19,070 |
| (a) | $ | (695 | ) | | $ | (18,498 | ) | (d) | $ | 16,405 |
| Sales returns accrual | 828 |
| | 14,998 |
| | (962 | ) | | (14,784 | ) | | 80 |
| Deferred tax valuation allowance | 90,482 |
| | (837 | ) | (b) | (1,475 | ) | (c) | — |
| | 88,170 |
| Other reserves | 2,801 |
| | | | | | | | 2,822 |
| 2015 | | | | | | | | | | Allowance for doubtful accounts and revenue reserves | $ | 12,437 |
| | $ | 17,912 |
| (a) | $ | (536 | ) | | $ | (13,285 | ) | (d) | $ | 16,528 |
| Sales returns accrual | 1,119 |
| | 17,569 |
| | — |
| | (17,860 | ) | | 828 |
| Deferred tax valuation allowance | 98,350 |
| | (6,072 | ) | (e) | (1,796 | ) | (f) | — |
| | 90,482 |
| Other reserves | 2,204 |
| | | | | | | | 2,801 |
| 2014 | | | | | | | | | | Allowance for doubtful accounts and revenue reserves | $ | 8,540 |
| | $ | 15,226 |
| (a) | $ | (116 | ) | | $ | (11,213 | ) | (d) | $ | 12,437 |
| Sales returns accrual | 1,208 |
| | 19,743 |
| | — |
| | (19,832 | ) | | 1,119 |
| Deferred tax valuation allowance | 62,353 |
| | 35,119 |
| (g) | 878 |
| (h) | — |
| | 98,350 |
| Other reserves | 2,518 |
| | | | | | | | 2,204 |
|
_________________________________________________________ | | (a) | Additions to the allowance for doubtful accounts are charged to expense. Additions to the revenue reserves are charged against revenue. |
| | (b) | Amount is primarily related to other-than-temporary impairment charges for certain cost method investments and an increase in federal capital and net operating losses, partially offset by a decrease in state net operating losses, foreign tax credits, and foreign net operating losses. |
| | (c) | Amount is primarily related to the realization of previously unbenefited unrealized losses on available-for-sale marketable equity securities included in accumulated other comprehensive income and currency translation adjustments on foreign net operating losses. |
| | (d) | Write-off of fully reserved accounts receivable. |
| | (e) | Amount is primarily related to the release of a valuation allowance on the other-than-temporary impairment charges for certain cost method investments, partially offset by an increase in federal, foreign and state net operating and capital losses. |
| | (f) | Amount is primarily related to a net reduction in unbenefited unrealized losses on available-for-sale marketable equity securities included in accumulated other comprehensive income and currency translation adjustments on foreign net operating losses. |
| | (g) | Amount is primarily related to other-than-temporary impairment charges for certain cost method investments and an increase in federal net operating losses, foreign tax credits, and state tax credits. |
| | (h) | Amount is primarily related to unbenefited unrealized losses on long-term marketable equity securities included in accumulated other comprehensive income, partially offset by currency translation adjustments on foreign net operating losses. |
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