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SCHEDULE II
 12 Months Ended
Jun. 30, 2023
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
SCHEDULE II
SCHEDULE II
COHERENT CORP. AND SUBSIDIARIES
VALUATION AND QUALIFYING ACCOUNTS
YEARS ENDED JUNE 30, 2023, 2022, AND 2021
(IN THOUSANDS OF DOLLARS)
Balance at
Beginning
of Year		Charged
to
Expense		Charged
to Other
Accounts		Deduction
from
Reserves		Balance
at End
of Year
YEAR ENDED JUNE 30, 2023:
Allowance for doubtful accounts$4,206 $1,793 $3,112 
(1)
$(1,106)
(4)
$8,005 
Warranty reserves$17,738 $40,475 $29,196 
(1)
$(39,846)$47,563 
Deferred tax asset valuation allowance$55,420 $4,035 $37,725 
(1,3)
$— $97,180 
YEAR ENDED JUNE 30, 2022:
Allowance for doubtful accounts$924 $3,292 $— $(10)
(4)
$4,206 
Warranty reserves$21,868 $7,718 $— $(11,848)$17,738 
Deferred tax asset valuation allowance$53,765 $2,157 $(502)
(3)
$— $55,420 
YEAR ENDED JUNE 30, 2021:
Allowance for doubtful accounts$1,698 $301 $— $(1,075)
(4)
$924 
Warranty reserves$27,620 $2,134 $— 

$(7,886)$21,868 
Deferred tax asset valuation allowance$54,559 $(2,545)$1,751 
(2)
$— $53,765 

(1) Related to amounts assumed from the Coherent, Inc. acquisition.
(2) Related to amounts assumed from the Finisar Corporation acquisition.
(3) Primarily related to currency translation adjustments.
(4) Primarily relates to write-offs of accounts receivable.