XML 42 R28.htm IDEA: XBRL DOCUMENT
v3.22.4

Schedule II - Consolidated Valuation and Qualifying Accounts | 12 Months Ended
--- | ---
Dec. 31, 2022
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, 2022, 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, 2022 |  | $ | 613 |  |  | $ | 3,254 |  |  | $ | (394 | ) | (1) | $ | 3,473 |
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, 2022 |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Year ended December 31, 2021 |  | $ | 298 |  |  | $ | - |  |  | $ | (298 | ) |  | $ | - |
Year ended December 31, 2020 |  | $ | 372 |  |  | $ | - |  |  | $ | (74 | ) |  | $ | 298 |
ALLOWANCE FOR DISCOUNTS AND RETURNS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended December 31, 2022 |  | $ | 2,515 |  |  | $ | 41,374 |  |  | $ | (42,434 | ) |  | $ | 1,455 |
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

X
- 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 https://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
Name: | srt_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | srt_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DisclosureTextBlockAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration