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Schedule II - Consolidated Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2023
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, 2023, 2022, and 2021 ($ in thousands)
|  | Balance at |  |  | Additions |  |  |  |  |  |  |  |  |
|  | Beginning of |  |  | Charged to Costs |  |  |  |  |  |  | Balance at End |
Description |  | Period |  |  | and Expenses |  |  | Deductions |  |  | of Period |
ALLOWANCE FOR CREDIT LOSSES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended December 31, 2023 |  | $ | 3,473 |  |  | $ | 451 |  |  | $ | (2,153 | ) | (1) | $ | 1,771 |
Year ended December 31, 2022 |  | $ | 613 |  |  | $ | 3,254 |  |  | $ | (394 | ) | (1) | $ | 3,473 |
Year ended December 31, 2021 |  | $ | 242 |  |  | $ | 302 |  |  | $ | 69 |  | (1) | $ | 613 |
VALUATION ALLOWANCE FOR DEFERRED TAX ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended December 31, 2023 |  | $ | - |  |  | $ | 355 |  |  | $ | - |  |  | $ | 355 |
Year ended December 31, 2022 |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Year ended December 31, 2021 |  | $ | 298 |  |  | $ | - |  |  | $ | (298 | ) |  | $ | - |
ALLOWANCE FOR DISCOUNTS AND RETURNS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended December 31, 2023 |  | $ | 1,455 |  |  | $ | 38,577 |  |  | $ | (37,901 | ) |  | $ | 2,131 |
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 |
| (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 -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-4 + Details
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