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Schedule II Consolidated Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2017
Valuation and Qualifying Accounts [Abstract] |
Schedule II Consolidated Valuation and Qualifying Accounts | Appendix A ﻿ ﻿ ROCKY BRANDS, INC. AND SUBSIDIARIES ﻿ Schedule II ﻿ Consolidated Valuation and Qualifying Accounts for the Years Ended December 31, 2017, 2016 and 2015 ﻿ ﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |
﻿Description |  | Balance at Beginning of Period |  | Additions Charged to Costs and Expenses |  | Deductions |  |  | Balance at End of Period
﻿ALLOWANCE FOR DOUBTFUL ACCOUNTS |  |  |  |  |  |  |  |  |
﻿Year ended December 31, 2017 | $ | 1,041,000 | $ | 1,489,662 | $ | (2,353,662) | (1) | $ | 177,000
﻿Year ended December 31, 2016 | $ | 820,000 | $ | 1,210,659 | $ | (989,659) | (1) | $ | 1,041,000
﻿Year ended December 31, 2015 | $ | 1,002,257 | $ | 713,190 | $ | (895,447) | (1) | $ | 820,000
﻿VALUATION ALLOWANCE FOR DEFERRED TAX ASSETS |  |  |  |  |  |  |  |  |
﻿Year ended December 31, 2017 | $ | 471,159 | $ | 46,446 | $ | (37,478) |  | $ | 480,127
﻿Year ended December 31, 2016 | $ | 569,459 | $ | - | $ | (98,300) |  | $ | 471,159
﻿Year ended December 31, 2015 | $ | 569,881 | $ | - | $ | (422) |  | $ | 569,459
﻿ALLOWANCE FOR DISCOUNTS AND RETURNS |  |  |  |  |  |  |  |  |
﻿Year ended December 31, 2017 | $ | 1,934,033 | $ | 17,978,800 | $ | (18,487,391) |  | $ | 1,425,442
﻿Year ended December 31, 2016 | $ | 2,054,606 | $ | 18,076,416 | $ | (18,196,989) |  | $ | 1,934,033
﻿Year ended December 31, 2015 | $ | 2,917,199 | $ | 20,632,422 | $ | (21,495,015) |  | $ | 2,054,606
﻿
| (1) |  | Amount charged off, net of recoveries

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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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