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SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
Dec. 31, 2016
Valuation and Qualifying Accounts [Abstract]  
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
Schedule II
IAC/INTERACTIVECORP AND SUBSIDIARIES
VALUATION AND QUALIFYING ACCOUNTS
Description
Balance at
Beginning
of Period
 
Charges to
Earnings
 
Charges to
Other Accounts
 
Deductions
 
Balance at
End of Period
 
(In thousands)
2016
 
 
 
 
 
 
 
 
 
Allowance for doubtful accounts and revenue reserves
$
16,528

 
$
19,070

(a) 
$
(695
)
 
$
(18,498
)
(d) 
$
16,405

Sales returns accrual
828

 
14,998

 
(962
)
 
(14,784
)
 
80

Deferred tax valuation allowance
90,482

 
(837
)
(b) 
(1,475
)
(c) 
—

 
88,170

Other reserves
2,801

 
 
 
 
 
 
 
2,822

2015
 
 
 
 
 
 
 
 
 
Allowance for doubtful accounts and revenue reserves
$
12,437

 
$
17,912

(a) 
$
(536
)
 
$
(13,285
)
(d) 
$
16,528

Sales returns accrual
1,119

 
17,569

 
—

 
(17,860
)
  
828

Deferred tax valuation allowance
98,350

 
(6,072
)
(e) 
(1,796
)
(f) 
—

  
90,482

Other reserves
2,204

 
 
  
 
 
 
  
2,801

2014
 
 
 
  
 
  
 
  
 
Allowance for doubtful accounts and revenue reserves
$
8,540

 
$
15,226

(a) 
$
(116
)
 
$
(11,213
)
(d) 
$
12,437

Sales returns accrual
1,208

 
19,743

 
—

 
(19,832
)
  
1,119

Deferred tax valuation allowance
62,353

 
35,119

(g) 
878

(h) 
—

  
98,350

Other reserves
2,518

 
 
  
 
 
 
  
2,204

_________________________________________________________
(a)
Additions to the allowance for doubtful accounts are charged to expense. Additions to the revenue reserves are charged against revenue.
(b)
Amount is primarily related to other-than-temporary impairment charges for certain cost method investments and an increase in federal capital and net operating losses, partially offset by a decrease in state net operating losses, foreign tax credits, and foreign net operating losses.
(c)
Amount is primarily related to the realization of previously unbenefited unrealized losses on available-for-sale marketable equity securities included in accumulated other comprehensive income and currency translation adjustments on foreign net operating losses.
(d)
Write-off of fully reserved accounts receivable.
(e)
Amount is primarily related to the release of a valuation allowance on the other-than-temporary impairment charges for certain cost method investments, partially offset by an increase in federal, foreign and state net operating and capital losses.
(f)
Amount is primarily related to a net reduction in unbenefited unrealized losses on available-for-sale marketable equity securities included in accumulated other comprehensive income and currency translation adjustments on foreign net operating losses.
(g)
Amount is primarily related to other-than-temporary impairment charges for certain cost method investments and an increase in federal net operating losses, foreign tax credits, and state tax credits.
(h)
Amount is primarily related to unbenefited unrealized losses on long-term marketable equity securities included in accumulated other comprehensive income, partially offset by currency translation adjustments on foreign net operating losses.