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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
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Sep. 30, 2019
SEC Schedule, 12-09, 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, 2019, 2018 and 2017 (in thousands)
Description | Balance at Beginning of Year |  | Recorded to Cost and Expense |  | Accounts Written Off, net |  | Other (1) |  | Balance at End of Year
FOR THE YEAR ENDED SEPTEMBER 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Doubtful Accounts |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bad debts | $ | 1,824 |  |  | $ | 464 |  |  | (425 | ) |  | $ | 18 |  |  | $ | 1,881 |
Sales returns and allowances | 4,584 |  |  | (2,331 | ) |  | 3,748 |  |  | — |  |  | 6,000 |
| $ | 6,408 |  |  | $ | (1,867 | ) |  | $ | 3,323 |  |  | $ | 18 |  |  | $ | 7,881 |
Inventory valuation | $ | 26,065 |  |  | $ | 2,774 |  |  | $ | (2,614 | ) |  | $ | (56 | ) |  | $ | 26,169 |
Deferred tax valuation allowance | $ | 8,520 |  |  | $ | 2,302 |  |  | $ | — |  |  | $ | — |  |  | $ | 10,823 |
FOR THE YEAR ENDED SEPTEMBER 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Doubtful Accounts |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bad debts | $ | 1,109 |  |  | $ | (40 | ) |  | $ | 11 |  |  | $ | 744 |  |  | $ | 1,824 |
Sales returns and allowances | 4,857 |  |  | (5,880 | ) |  | 5,208 |  |  | 399 |  |  | 4,584 |
| $ | 5,966 |  |  | $ | (5,920 | ) |  | $ | 5,219 |  |  | $ | 1,143 |  |  | $ | 6,408 |
Inventory valuation | $ | 16,419 |  |  | $ | 1,924 |  |  | $ | (306 | ) |  | $ | 8,028 |  |  | $ | 26,065 |
Deferred tax valuation allowance | $ | 17,466 |  |  | $ | (8,946 | ) |  | $ | — |  |  | $ | — |  |  | $ | 8,520 |
FOR THE YEAR ENDED SEPTEMBER 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Doubtful Accounts |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bad debts | $ | 1,217 |  |  | $ | 279 |  |  | $ | (387 | ) |  | $ | — |  |  | $ | 1,109 |
Sales returns and allowances | 3,475 |  |  | 1,401 |  |  | (19 | ) |  | — |  |  | 4,857 |
| $ | 4,692 |  |  | $ | 1,680 |  |  | $ | (406 | ) |  | $ | — |  |  | $ | 5,966 |
Inventory valuation | $ | 15,338 |  |  | $ | 851 |  |  | $ | 203 |  |  | $ | 27 |  |  | $ | 16,419 |
Deferred tax valuation allowance | $ | 12,832 |  |  | $ | 4,634 |  |  | $ | — |  |  | $ | — |  |  | $ | 17,466 |
Note (1): For the year ended September 30, 2018, Other primarily consists of opening balances of reserves assumed from acquisitions.

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- 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
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- References No definition available. + Details
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