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SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
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Dec. 31, 2016
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS [Abstract] |
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS |
BEL FUSE INC. AND SUBSIDIARIES |
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS |
(Amounts in thousands) |
Column A |  | Column B |  |  | Column C |  |  | Column D |  |  | Column E |
|  |  |  |  | Additions |  |  |  |  |  |  |
|  | Balance at |  |  |  | (1 | ) |  |  | (2 | ) |  |  |  |  | Balance |
|  | beginning |  |  | Charged to costs |  |  | Charged to other |  |  | Deductions |  |  | at end |
Description |  | of period |  |  | and expenses |  |  | accounts (b) |  |  | (a) |  |  | of period |
Year ended December 31, 2016: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1,747 |  |  | $ | (163 | ) |  | $ | 281 |  |  | $ | (84 | ) |  | $ | 1,781 |
Allowance for excess and obsolete inventory |  | $ | 5,268 |  |  | $ | 3,513 |  |  | $ | 185 |  |  | $ | (2,703 | ) |  | $ | 6,263 |
Deferred tax assets - valuation allowances |  | $ | 6,635 |  |  | $ | 887 |  |  | $ | - |  |  | $ | (37 | ) |  | $ | 7,485 |
Year ended December 31, 2015: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1,989 |  |  | $ | 295 |  |  | $ | 303 |  |  | $ | (840 | ) |  | $ | 1,747 |
Allowance for excess and obsolete inventory |  | $ | 6,809 |  |  | $ | 2,186 |  |  | $ | (59 | ) |  | $ | (3,668 | ) |  | $ | 5,268 |
Deferred tax assets - valuation allowances |  | $ | 6,692 |  |  | $ | 456 |  |  | $ | - |  |  | $ | (513 | ) |  | $ | 6,635 |
Year ended December 31, 2014: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 941 |  |  | $ | 1,434 |  |  | $ | - |  |  | $ | (386 | ) |  | $ | 1,989 |
Allowance for excess and obsolete inventory |  | $ | 3,941 |  |  | $ | 4,438 |  |  | $ | (1 | ) |  | $ | (1,569 | ) |  | $ | 6,809 |
Deferred tax assets - valuation allowances |  | $ | 1,955 |  |  | $ | 4,766 |  |  | $ | - |  |  | $ | (29 | ) |  | $ | 6,692 |
(a) Write-offs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(b) Includes foreign currency translation adjustments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

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- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -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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