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Valuation and Qualifying Accounts
12 Months Ended
Dec. 26, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Valuation and Qualifying Accounts
15.
VALUATION AND QUALIFYING ACCOUNTS
The Company’s allowance for doubtful accounts and the valuation allowance on deferred tax assets for the years ended December 26, 2019, December 27, 2018 and December 28, 2017 were as follows (in millions):
 
Years Ended
 
December 26, 2019
 
December 27, 2018
 
December 28, 2017
ALLOWANCE FOR DOUBTFUL ACCOUNTS:
 
 
 
 
 
Balance at beginning of period
$
6.0

 
$
6.0

 
$
6.3

Provision for bad debt
1.2

 
1.6

 
1.1

Write-offs, net
(1.0
)
 
(1.6
)
 
(1.4
)
Balance at end of period
$
6.2

 
$
6.0

 
$
6.0

 
Years Ended
 
December 26, 2019
 
December 27, 2018
 
December 28, 2017
VALUATION ALLOWANCE ON DEFERRED TAX ASSETS:
 
 
 
 
 
Balance at beginning of period
$
80.1

 
$
98.1

 
$
110.3

Valuation allowance added (1)
1.5

 

 

Valuation allowance reversed (2)

 
(18.0
)
 
(12.2
)
Balance at end of period
$
81.6

 
$
80.1

 
$
98.1

 
 
(1)
The increase within the valuation allowance during the year ended December 26, 2019 relates to the establishment of a valuation allowance for state NOLs and investment losses that the Company no longer expects to realize prior to expiration and timing differences between the recognition of available cash distributions for book and tax purposes.
(2)
The decreases within the valuation allowance during the years ended December 27, 2018 and December 28, 2017 relate to movement within the underlying residual portion of the Investment in NCM LLC deferred tax asset due primarily to timing differences between the recognition of available cash distributions for book and tax purposes.