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Schedule II - VALUATION AND QUALIFYING ACCOUNTS
12 Months Ended
Mar. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Schedule II - VALUATION AND QUALIFYING ACCOUNTS
VALUATION AND QUALIFYING ACCOUNTS
For the Fiscal Years Ended March 31, 2019, 2018 and 2017 (in thousands)
The Company's Schedule II includes valuation and qualifying accounts related to allowances for doubtful accounts, sales returns, cooperative marketing arrangements, customer incentive programs, and pricing programs, for direct customers and tax valuation allowances. The Company also has sales incentive programs for indirect customers with whom it does not have a direct sales and receivable relationship. These programs are recorded as accrued liabilities and are not considered valuation or qualifying accounts.
 
 
Balance at
Beginning of
Year
 
Charged
(Credited) to
Statement of
Operations (1)(2)(3)
 
Claims and
Adjustments
Applied Against
Allowances (1)
 
Balance at
End of
Year
Allowance for doubtful accounts:
 
 

 
 

 
 

 
 

2019
 
$
122

 
$
840

 
$
(878
)
 
$
84

2018
 
$
607

 
$
(404
)
 
$
(81
)
 
$
122

2017
 
$
667

 
$
47

 
$
(107
)
 
$
607

Allowance for sales returns:
 
 

 
 

 
 

 
 

2019 (2)
 
$
25,515

 
$
94,381

 
$
(113,410
)
 
$
6,486

2018
 
$
18,800

 
$
111,969

 
$
(105,254
)
 
$
25,515

2017
 
$
18,526

 
$
78,242

 
$
(77,968
)
 
$
18,800

Allowance for cooperative marketing arrangements:
 
 

 
 

 
 

 
 

2019 (2)
 
$
30,389

 
$
176,323

 
$
(171,632
)
 
$
35,080

2018
 
$
28,022

 
$
160,664

 
$
(158,297
)
 
$
30,389

2017
 
$
28,157

 
$
144,656

 
$
(144,791
)
 
$
28,022

Allowance for customer incentive programs:
 
 

 
 

 
 

 
 

2019 (2)
 
$
70,592

 
$
237,580

 
$
(248,136
)
 
$
60,036

2018
 
$
60,857

 
$
230,838

 
$
(221,103
)
 
$
70,592

2017
 
$
60,872

 
$
196,363

 
$
(196,378
)
 
$
60,857

Allowance for pricing programs:
 
 

 
 

 
 

 
 

2019 (2)
 
$
141,369

 
$
444,540

 
$
(497,556
)
 
$
88,353

2018
 
$
102,289

 
$
445,048

 
$
(405,968
)
 
$
141,369

2017
 
$
81,553

 
$
322,118

 
$
(301,382
)
 
$
102,289

Tax valuation allowance:
 
 

 
 

 
 

 
 

2019
 
$
25,148

 
$
3,244

 
$
(17
)
 
$
28,375

2018 (3)
 
$
6,626

 
$
18,496

 
$
26

 
$
25,148

2017
 
$
5,338

 
$
1,299

 
$
(11
)
 
$
6,626


(1) The amounts for fiscal years 2019 and 2018 both include immaterial impacts from the business acquisitions during the year. Refer to Note 3 to the consolidated financial statements.

(2) The amounts charged to the Statement of Operations for allowances for various Customer Programs and sales returns in fiscal year 2019 include the impact of $105.8 million reduction as a result of the adoption of ASU 2014-09 effective April 1, 2018, of which $20.0 million was for allowance for sales returns, $3.2 million was for the allowance for cooperative marketing arrangements, $18.7 million for allowance for customer incentive programs and $63.8 million for allowance for pricing programs. Refer to Note 2 to the consolidated financial statements.

(3) The amount charged to the Statement of Operations for the tax valuation allowance in fiscal year 2018 primarily includes the impact of $18.0 million from the adoption of ASU 2016-09 effective April 1, 2017.