Valuation and Qualifying Accounts

12 Months Ended

Jun. 30, 2018

Valuation And Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

SCHEDULE II

II-VI INCORPORATED AND SUBSIDIARIES

VALUATION AND QUALIFYING ACCOUNTS

YEARS ENDED JUNE 30, 2018, 2017, AND 2016

(IN THOUSANDS OF DOLLARS)

	Balance at		Charged			Charged				Deduction				Balance
	Beginning		to			to Other				from				at End
	of Year		Expense			Accounts				Reserves				of Year
YEAR ENDED JUNE  30, 2018:
Allowance for doubtful accounts	$	1,314	$	(129	)	$	-			$	(348	)	(2)	$	837
Warranty reserves	$	4,546	$	3,821		$	-			$	(3,688	)		$	4,679
Deferred tax asset valuation allowance	$	42,562	$	(4,602	)	$	(16,163	)	(5)	$	-			$	21,797
YEAR ENDED JUNE  30, 2017:
Allowance for doubtful accounts	$	2,016	$	(134	)	$	-			$	(568	)	(2)	$	1,314
Warranty reserves	$	3,908	$	4,850		$	-			$	(4,212	)		$	4,546
Deferred tax asset valuation allowance	$	42,641	$	(79	)	$	-			$	-			$	42,562
YEAR ENDED JUNE  30, 2016:
Allowance for doubtful accounts	$	1,048	$	1,123		$	-			$	(155	)	(2)	$	2,016
Warranty reserves	$	3,251	$	4,648		$	82		(1)	$	(4,073	)		$	3,908
Deferred tax asset valuation allowance	$	2,713	$	8,464		$	36,240		(3)	$	(4,776	)	(4)	$	42,641

(1) Relates to the warranty reserve acquired from acquisitions.

(2) Primarily relates to write-offs of accounts receivable.

(3) Valuation allowance recorded through goodwill.

(4) Reduction in valuation allowance as a result of divesture of portion of business.

(5) Primarily relates to the Company’s deferred taxes on the conversion feature of the convertible debt.