Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2017

LIFETIME BRANDS, INC.

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

(in thousands)


COL. A	COL. B		COL. C					COL. D			COL. E
			Additions
Description	Balance at beginning of period		Due to acquisitions		Charged to costs and expenses			Deductions			Balance at end of period

Year ended December 31, 2017
Deducted from asset accounts:
Allowance for doubtful accounts	$	648	$	—	$	594		$	(84	)(a)	$	1,158
Reserve for sales returns and allowances		5,077		—		4,332	(c)		(4,377	)(b)		5,032

	$	5,725	$	—	$	4,926		$	(4,461	)	$	6,190


Year ended December 31, 2016
Deducted from asset accounts:
Allowance for doubtful accounts	$	697	$	—	$	127		$	(176	)(a)	$	648
Reserve for sales returns and allowances		4,603		—		5,110	(c)		(4,636	)(b)		5,077

	$	5,300	$	—	$	5,237		$	(4,812	)	$	5,725


Year ended December 31, 2015
Deducted from asset accounts:
Allowance for doubtful accounts	$	815	$	—	$	226		$	(344	)(a)	$	697
Reserve for sales returns and allowances		5,848		—		6,504	(c)		(7,749	)(b)		4,603

	$	6,663	$	—	$	6,730		$	(8,093	)	$	5,300

(a)	Uncollectible accounts written off, net of recoveries.

(b)	Allowances granted.

(c)	Charged to net sales.