Schedule II-VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Apr. 30, 2017

Schedule II - VALUATION AND QUALIFYING ACCOUNTS [Abstract]

Schedule II - VALUATION AND QUALIFYING ACCOUNTS

Schedule II

JOHN WILEY & SONS, INC., AND SUBSIDIARIES

VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED APRIL 30, 2017, 2016, AND 2015

(Dollars in thousands)

		Additions/ (Deductions)
Description	Balance at Beginning of Period	Charged to Expenses and Other	Deductions From Reserves(2)	Balance at End of Period
Year Ended April 30, 2017
Allowance for Sales Returns (1)	$19,861	$53,482	$49,043	$24,300
Allowance for Doubtful Accounts	$7,254	$2,913	$2,981	$7,186
Allowance for Inventory Obsolescence	$21,968	$9,538	$10,410	$21,096
Year Ended April 30, 2016
Allowance for Sales Returns (1)	$25,340	$56,094	$61,573	$19,861
Allowance for Doubtful Accounts	$8,290	$698	$1,734	$7,254
Allowance for Inventory Obsolescence	$21,901	$15,167	$15,100	$21,968
Year Ended April 30, 2015
Allowance for Sales Returns (1)	$28,633	$52,848	$56,141	$25,340
Allowance for Doubtful Accounts	$7,946	$3,100(3)	$2,756	$8,290
Allowance for Inventory Obsolescence	$25,087	$17,655	$20,841	$21,901

(1) Allowance for Sales Returns represents anticipated returns net of a recovery of inventory and royalty costs. The provision is reported as a reduction of gross sales to arrive at revenue and the reserve balance is reported as a reduction of Accounts Receivable with a corresponding increase in Inventories and a reduction in Accounts and Royalties Payable (See Note 2).

(2) Deductions from reserves include foreign exchange translation adjustments and accounts written off, less recoveries.

(3) Additions to Allowance for Doubtful Accounts includes approximately $2 million related to the CrossKnowledge acquisition on May 1, 2014.