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Schedule II-VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
Apr. 30, 2020
Schedule II - VALUATION AND QUALIFYING ACCOUNTS [Abstract]  
Schedule II - VALUATION AND QUALIFYING ACCOUNTS
Schedule II
JOHN WILEY & SONS, INC. AND SUBSIDIARIES
VALUATION AND QUALIFYING ACCOUNTS
FOR THE YEARS ENDED APRIL 30, 2020, 2019, AND 2018
(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, 2020
                        
Allowance for Sales Returns (1)
  
$
18,542
    
$
48,829
    
$
47,729
    
$
19,642
  
Allowance for Doubtful Accounts
  
$
14,307
    
$
5,470
    
$
1,442
    
$
18,335
  
Allowance for Inventory Obsolescence
  
$
15,825
    
$
8,699
    
$
8,457
    
$
16,067
  
Valuation Allowance on Deferred Tax Assets
  
$
21,179
    
$
2,108
    
$
—
    
$
23,287
  
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
  

(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 year ended April 30, 2018) with a corresponding increase in Inventories, net and a reduction in Accrued Royalties for the years ended April 30, 2020, 2019 and 2018. Due to the adoption of the revenue standard, the sales return reserve as of April 30, 2020 and 2019 is recorded in Contract Liabilities. In prior periods, it was recorded as a reduction of 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, 2020, 2019 and 2018 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 for the year ended April 30, 2019 are foreign tax credits generated and valuation allowances needed in connection with the Tax Act.