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Valuation and Qualifying Accounts (Tables)
12 Months Ended
Dec. 31, 2015
Valuation and Qualifying Accounts  
Schedule of valuation and qualifying accounts

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

    

Balance at

    

 

 

    

Deductions

    

Balance at

 

 

 

Beginning

 

 

 

 

Charged to

 

End of

 

 

 

of Period

 

Additions (a)

 

Reserves

 

Period

 

Year ended December 31, 2015:

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful accounts (a)

 

$

 —

 

$

900

 

$

 —

 

$

900

 

Accounts receivable allowances (b)

 

$

11,618

 

$

93,887

 

$

(94,722)

 

$

10,783

 

Rebates, fees and returns reserves

 

$

43,892

 

$

120,293

 

$

(119,023)

 

$

45,162

 

Year ended December 31, 2014:

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts receivable allowances (b)

 

$

2,728

 

$

60,054

 

$

(51,164)

 

$

11,618

 

Rebates, fees and returns reserves

 

$

4,819

 

$

52,548

 

$

(13,475)

 

$

43,892

 

Year ended December 31, 2013:

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts receivable allowances (b)

 

$

1,771

 

$

37,222

 

$

(36,265)

 

$

2,728

 

Rebates, fees and returns reserves

 

$

3,448

 

$

11,850

 

$

(10,479)

 

$

4,819

 

 

 

 

(a)

Additions to allowance for doubtful accounts are recorded in selling, general and administrative expenses. Additions to rebates, fees and returns reserves are recorded as a reduction of revenues.

These accounts receivable allowances represent discounts and other chargebacks related to the provision for our product sales.