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Schedule II - Valuation and Qualifying Accounts
 12 Months Ended
Dec. 31, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
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, 2020  $2,452    4,824    381(d)   1,968(a)   5,550 
Year ended December 31, 2019  $2,602    1,380    (41)(d)   1,489(a)   2,452 
Year ended December 31, 2018  $1,821    1,441    (91)(d)   569(a)   2,602 
                          
Allowance for sales returns, net of inventory:                         
Year ended December 31, 2020  $2,587    1,978    -    2,323(b)   2,242 
Year ended December 31, 2019  $1,379    2,387    -    1,179(b)   2,587 
Year ended December 31, 2018  $3,310    1,329    -    3,260(b)   1,379 
                          
Inventory reserve:                         
Year ended December 31, 2020  $4,909    7,212    616(d)   3,366(c)   9,371 
Year ended December 31, 2019  $4,854    5,321    (70)(d)   5,196(c)   4,909 
Year ended December 31, 2018  $5,349    4,694    (183)(d)   5,006(c)   4,854 
                          
(a) Write-off of bad debts.                         
(b) Write-off of sales returns.                         
(c) Disposal of inventory                         
(d) Foreign currency translation adjustment                         

 

See accompanying reports of independent registered public accounting firm.