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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
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Sep. 30, 2016
Valuation and Qualifying Accounts [Abstract] |
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS | SCHEDULE II GRIFFON CORPORATION VALUATION AND QUALIFYING ACCOUNTS For the Years Ended September 30, 2016, 2015 and 2014 (in thousands)
Description | Balance at Beginning of Year |  | Recorded to Cost and Expense |  | Accounts Written Off, net |  | Other |  | Balance at End of Year
FOR THE YEAR ENDED SEPTEMBER 30, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Doubtful Accounts |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bad debts | $ | 2,640 |  |  | $ | 347 |  |  | (783 | ) |  | $ | 45 |  |  | $ | 2,249 |
Sales returns and allowances | 2,702 |  |  | 2,821 |  |  | (1,369 | ) |  | 22 |  |  | 4,176 |
| $ | 5,342 |  |  | $ | 3,168 |  |  | $ | (2,152 | ) |  | $ | 67 |  |  | $ | 6,425 |
Inventory valuation | $ | 14,634 |  |  | $ | 12,425 |  |  | $ | (9,007 | ) |  | $ | 391 |  |  | $ | 18,443 |
Deferred tax valuation allowance | $ | 10,462 |  |  | $ | 2,370 |  |  | $ | — |  |  | $ | — |  |  | $ | 12,832 |
FOR THE YEAR ENDED SEPTEMBER 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Doubtful Accounts |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bad debts | $ | 3,627 |  |  | $ | 76 |  |  | $ | (934 | ) |  | $ | (129 | ) |  | $ | 2,640 |
Sales returns and allowances | 3,709 |  |  | 1,313 |  |  | (2,205 | ) |  | (115 | ) |  | 2,702 |
| $ | 7,336 |  |  | $ | 1,389 |  |  | $ | (3,139 | ) |  | $ | (244 | ) |  | $ | 5,342 |
Inventory valuation | $ | 16,613 |  |  | $ | 6,476 |  |  | $ | (7,603 | ) |  | $ | (852 | ) |  | $ | 14,634 |
Deferred tax valuation allowance | $ | 15,649 |  |  | $ | (5,187 | ) |  | $ | — |  |  | $ | — |  |  | $ | 10,462 |
FOR THE YEAR ENDED SEPTEMBER 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Doubtful Accounts |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bad debts | $ | 4,080 |  |  | $ | 359 |  |  | $ | (784 | ) |  | $ | (28 | ) |  | $ | 3,627 |
Sales returns and allowances | 2,056 |  |  | 3,655 |  |  | (1,985 | ) |  | (17 | ) |  | 3,709 |
| $ | 6,136 |  |  | $ | 4,014 |  |  | $ | (2,769 | ) |  | $ | (45 | ) |  | $ | 7,336 |
Inventory valuation | $ | 15,728 |  |  | $ | 13,613 |  |  | $ | (12,627 | ) |  | $ | (101 | ) |  | $ | 16,613 |
Deferred tax valuation allowance | $ | 13,421 |  |  | $ | 2,228 |  |  | $ | — |  |  | $ | — |  |  | $ | 15,649 |

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- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 + Details
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- References No definition available. + Details
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