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Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2017

Schedule Ii - Valuation And Qualifying Accounts

Schedule II - Valuation and Qualifying Accounts

Schedule II

INTER PARFUMS, INC. AND SUBSIDIARIES

Valuation and Qualifying Accounts

(In thousands)

Column A		Column B				Column C								Column D				Column E
						Additions
						(1)				(2)
										Charged to

		Balance at				Charged to				other
		beginning of				costs and				accounts –				Deductions –				Balance at
Description			period			expenses				describe				describe				end of period
Allowance for doubtful accounts:
Year ended December 31, 2017		$	2,011				843				205		(d)		1,238	(a)			1,821
Year ended December 31, 2016		$	1,823				349				(68	)	(d)		93	(a)			2,011
Year ended December 31, 2015		$	1,609				442				(164	)	(d)		64	(a)			1,823

Sales return accrual:
Year ended December 31, 2017		$	3,332				3,497				—				3,519	(b)			3,310
Year ended December 31, 2016		$	4,047				3,789				—				4,504	(b)			3,332
Year ended December 31, 2015		$	5,309				3,490				—				4,752	(b)			4,047

Inventory reserve:
Year ended December 31, 2017		$	5,316				3,300				570		(d)		3,837	(c)			5,349
Year ended December 31, 2016		$	6,641				5,234				(135	)	(d)		6,424	(c)			5,316
Year ended December 31, 2015		$	5,970				5,563				(499	)	(d)		4,393	(c)			6,641

(a)		Write-off of bad debts.
(b)		Write-off of sales returns.
(c)		Disposal of inventory
(d)		Foreign currency translation adjustment