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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
Dec. 31, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS
LIVE NATION ENTERTAINMENT, INC.
SCHEDULE II
VALUATION AND QUALIFYING ACCOUNTS
Allowance for Doubtful Accounts
DescriptionBalance at Beginning of PeriodCharges of Costs, Expenses and OtherWrite-off of Accounts Receivable
Other (1)
Balance at End of Period
(in thousands)
Year ended December 31, 2018$32,755 $21,378 $(19,777)$(131)$34,225 
Year ended December 31, 2019$34,225 $24,419 $(7,968)$(160)$50,516 
Year ended December 31, 2020$50,516 $26,103 $(11,901)$8,186 $72,904 
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(1) Foreign currency adjustments, acquisitions and miscellaneous adjustments. The year ended December 31, 2020 includes a $3.0 million cumulative-effect adjustment related to our adoption of the accounting guidance for current expected credit losses for financial assets measured at amortized cost.
LIVE NATION ENTERTAINMENT, INC.
SCHEDULE II
VALUATION AND QUALIFYING ACCOUNTS
Deferred Tax Asset Valuation Allowance
DescriptionBalance at Beginning of PeriodCharges of Costs, Expenses and Other Deletions
Other (1)
Balance at End of Period
(in thousands)
Year ended December 31, 2018$596,437 $(8,845)$— $(56,950)$530,642 
Year ended December 31, 2019$530,642 $8,536 $— $128,064 $667,242 
Year ended December 31, 2020$667,242 $344,161 $— $89,004 $1,100,407 
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(1) During 2020, 2019 and 2018, the valuation allowance was adjusted for acquisitions, divestitures and foreign currency adjustments. The 2018 valuation allowance was also reduced for decreases in fully valued deferred tax assets, primarily United States foreign tax credits utilized to offset the transition tax liability under the provisions of the TCJA and declining net operating loss carryforwards due to improved profitability. The 2019 and 2020 valuation allowance increased due to increases in fully valued deferred tax assets, primarily net operating loss carryforwards.