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Valuation And Qualifying Accounts | 12 Months Ended
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Aug. 31, 2016
Valuation And Qualifying Accounts [Abstract] |
Valuation And Qualifying Accounts |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿(a)(2) Exhibit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Lindsay Corporation and Subsidiaries
﻿VALUATION AND QUALIFYING ACCOUNTS
﻿Years ended August 31, 2016, 2015, and 2014
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  | Additions |  |  |  |  |  |
﻿(in thousands) |  | Balance at beginning of period |  | Charges to costs and expenses |  | Charged to other accounts |  | Deductions |  | Balance at end of period
﻿Year ended August 31, 2016: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ Deducted in the balance sheet from the |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ assets to which they apply: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ Allowance for doubtful accounts (1) |  | $ | 9,706 |  | $ | 800 |  | $ | — |  | $ | 2,194 |  | $ | 8,312
﻿ Allowance for inventory obsolescence (2) |  |  | 4,405 |  |  | 1,262 |  |  | (30) |  |  | 980 |  |  | 4,656
﻿ Deferred tax asset valuation allowance (3) |  |  | 2,949 |  |  | — |  |  | — |  |  | 124 |  |  | 2,825
﻿Year ended August 31, 2015: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ Deducted in the balance sheet from the |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ assets to which they apply: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ Allowance for doubtful accounts (1) |  | $ | 4,857 |  | $ | 5,840 |  | $ | — |  | $ | 991 |  | $ | 9,706
﻿ Allowance for inventory obsolescence (2) |  |  | 2,858 |  |  | 3,302 |  |  | (147) |  |  | 1,608 |  |  | 4,405
﻿ Deferred tax asset valuation allowance (3) |  |  | — |  |  | 2,949 |  |  | — |  |  | — |  |  | 2,949
﻿Year ended August 31, 2014: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ Deducted in the balance sheet from the |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ assets to which they apply: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ Allowance for doubtful accounts (1) |  | $ | 2,853 |  | $ | 2,225 |  | $ | — |  | $ | 221 |  | $ | 4,857
﻿ Allowance for inventory obsolescence (2) |  |  | 3,089 |  |  | 698 |  |  | 11 |  |  | 940 |  |  | 2,858
﻿ Deferred tax asset valuation allowance (3) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿(1) Deductions consist of uncollectible items written off, less recoveries of items previously written off. |  |  |  |  |  |
﻿(2) Deductions consist of obsolete items sold or scrapped. |  |  |  |  |  |
﻿(3) Deductions consist of foreign exchange rate fluctuations. |  |  |  |  |
﻿

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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 -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 + Details
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- References No definition available. + Details
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