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Schedule II - Consolidated Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2021
Notes to Financial Statements |
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block] | Appendix A ROCKY BRANDS, INC. AND SUBSIDIARIES Schedule II Consolidated Valuation and Qualifying Accounts for the Years Ended December 31, 2021 and 2020 ($ in thousands)
|  | Balance at |  |  | Additions |  |  |  |  |  |  |  |  |
|  | Beginning of |  |  | Charged to Costs |  |  |  |  |  |  | Balance at End |
Description |  | Period |  |  | and Expenses |  |  | Deductions |  |  | of Period |
ALLOWANCE FOR DOUBTFUL ACCOUNTS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended December 31, 2021 |  | $ | 242 |  |  | $ | 302 |  |  | $ | 69 |  | (1) | $ | 613 |
Year ended December 31, 2020 |  | $ | 952 |  |  | $ | 452 |  |  | $ | (1,162 | ) | (1) | $ | 242 |
VALUATION ALLOWANCE FOR DEFERRED TAX ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended December 31, 2021 |  | $ | 298 |  |  | $ | - |  |  | $ | (298 | ) |  | $ | - |
Year ended December 31, 2020 |  | $ | 372 |  |  | $ | - |  |  | $ | (74 | ) |  | $ | 298 |
ALLOWANCE FOR DISCOUNTS AND RETURNS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended December 31, 2021 |  | $ | 1,818 |  |  | $ | 26,454 |  |  | $ | (25,757 | ) |  | $ | 2,515 |
Year ended December 31, 2020 |  | $ | 1,480 |  |  | $ | 23,223 |  |  | $ | (22,885 | ) |  | $ | 1,818 |
| (1) | Amount charged off, net of recoveries

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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=120395691&loc=d3e24092-122690 + Details
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