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Schedule II-VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
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Apr. 30, 2019
Schedule II - VALUATION AND QUALIFYING ACCOUNTS [Abstract] |
Schedule II - VALUATION AND QUALIFYING ACCOUNTS | (2) Financial Statement Schedule Schedule II JOHN WILEY & SONS, INC. AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS ENDED APRIL 30, 2019, 2018, AND 2017 (Dollars in thousands)
Description |  | Balance at Beginning of Period |  |  | Charged to Expenses |  |  | Deductions From Reserves and Other(2) |  |  | Balance at End of Period |
Year Ended April 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Sales Returns (1) |  | $ | 18,628 |  |  | $ | 37,483 |  |  | $ | 37,569 |  |  | $ | 18,542 |
Allowance for Doubtful Accounts |  | $ | 10,107 |  |  | $ | 5,279 |  |  | $ | 1,079 |  |  | $ | 14,307 |
Allowance for Inventory Obsolescence |  | $ | 18,193 |  |  | $ | 7,328 |  |  | $ | 9,696 |  |  | $ | 15,825 |
Valuation Allowance on Deferred Tax Assets |  | $ | 8,811 |  |  | $ | 51 |  |  | $ | (12,317 | ) |  | $ | 21,179 |
Year Ended April 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Sales Returns (1) |  | $ | 24,300 |  |  | $ | 38,711 |  |  | $ | 44,383 |  |  | $ | 18,628 |
Allowance for Doubtful Accounts |  | $ | 7,186 |  |  | $ | 5,439 |  |  | $ | 2,518 |  |  | $ | 10,107 |
Allowance for Inventory Obsolescence |  | $ | 21,096 |  |  | $ | 9,182 |  |  | $ | 12,085 |  |  | $ | 18,193 |
Valuation Allowance on Deferred Tax Assets |  | $ | 1,300 |  |  | $ | 7,511 |  |  | $ | — |  |  | $ | 8,811 |
Year Ended April 30, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Sales Returns (1) |  | $ | 19,861 |  |  | $ | 53,482 |  |  | $ | 49,043 |  |  | $ | 24,300 |
Allowance for Doubtful Accounts |  | $ | 7,254 |  |  | $ | 2,913 |  |  | $ | 2,981 |  |  | $ | 7,186 |
Allowance for Inventory Obsolescence |  | $ | 21,968 |  |  | $ | 9,538 |  |  | $ | 10,410 |  |  | $ | 21,096 |
Valuation Allowance on Deferred Tax Assets |  | $ | — |  |  | $ | 1,300 |  |  | $ | — |  |  |  | 1,300 |
(1) | Allowance for Sales Returns represents anticipated returns net of a recovery of inventory and royalty costs. The provision is reported as a reduction of gross sales to arrive at revenue and the reserve balance is reported as a reduction of Accounts Receivable, net (in the years ended April 30, 2018 and 2017) with a corresponding increase in Inventories, net and a reduction in Accrued Royalties for the years ended April 30, 2019, 2018 and 2017. Due to the adoption of the new revenue standard, the sales return reserve as of April 30, 2019 is recorded in Contract Liability (Deferred Revenue). In prior periods, it was recorded as a reduction to Accounts Receivable, net. See Note 3, “Revenue Recognition, Contracts with Customers,” of the Notes to Consolidated Financial Statements for more information.
(2) | Deductions From Reserves and Other for the years ended April 30, 2019, 2018 and 2017 include foreign exchange translation adjustments. Included in Allowance for Doubtful Accounts are accounts written off, less recoveries. Included in Allowance for Inventory Obsolescence are items removed from inventory. Included in Valuation Allowance on Deferred Tax Assets are foreign tax credits generated and valuation allowances needed in connection with the Tax Act.

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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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