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Schedule II - Valuation and Qualifying Accounts (Notes)
 12 Months Ended
Dec. 28, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Valuation and Qualifying Accounts
MASIMO CORPORATION
VALUATION AND QUALIFYING ACCOUNTS
Years ended December 28, 2019, December 29, 2018 and December 30, 2017
(in thousands)

Description
Balance at
Beginning of Period
 
Additions Charged to
 Expense and Other Accounts
 
Amounts Charged
 Against Reserve
 
Balance at
End of Period
Year ended December 28, 2019
 
 
 
 
 
 
 
 
Allowance for doubtful accounts(1)
$
1,535

 
$
1,021

 
$
(350
)
 
$
2,206

 
Allowance for sales returns and allowances
432

 
1,696

 
(1,428
)
 
700

Year ended December 29, 2018
 
 
 
 
 
 
 
 
Allowance for doubtful accounts
2,116

 
(486
)
 
(95
)
 
1,535

 
Allowance for sales returns and allowances
424

 
1,416

 
(1,408
)
 
432

Year ended December 30, 2017
 
 
 
 
 
 
 
 
Allowance for doubtful accounts
1,698

 
251

 
167

 
2,116

 
Allowance for sales returns and allowances
605

 
1,646

 
(1,827
)
 
424

______________
(1)
In connection with its adoption of ASC 842 on December 30, 2018, the Company recorded allowance for credit loss for lease receivable which is included in the allowance for doubtful accounts for the year ended December 28, 2019. See “Recently Adopted Accounting Pronouncements” in Note 2 to these consolidated financial statements for additional information related to the Company’s adoption of ASC 842.