SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2018

SEC Schedule, 12-09, 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)
2018
Allowance for doubtful accounts and revenue reserves	$	11,489	$	48,445		(a)	$	(573	)		$	(40,501	)	(d)	$	18,860
Deferred tax valuation allowance	132,598		(20,746		)	(b)	4,001			(c)	—				115,853
Other reserves	2,544														7,734
2017
Allowance for doubtful accounts and revenue reserves	$	16,405	$	28,930		(a)	$	(1,006	)		$	(32,840	)	(d)	$	11,489
Sales returns accrual	80		—				(80		)		—				—
Deferred tax valuation allowance	88,170		38,144			(e)	6,284			(f)	—				132,598
Other reserves	2,822														2,544
2016
Allowance for doubtful accounts and revenue reserves	$	16,528	$	17,733		(a)	$	(695	)		$	(17,161	)	(d)	$	16,405
Sales returns accrual	828		14,998				(962		)		(14,784		)		80
Deferred tax valuation allowance	90,482		(837		)	(g)	(1,475		)	(h)	—				88,170
Other reserves	2,801														2,822

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(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 a decrease in foreign tax credits subject to a valuation allowance and the realization of previously unbenefited capital losses, partially offset by an increase in state net operating losses and foreign interest deduction carryforwards.

(c) Amount is primarily related to acquired federal and state NOLs, partially offset by currency translation adjustments on foreign NOLs.

(d) Write-off of fully reserved accounts receivable.

(e) Amount is due primarily to the establishment of foreign NOLs related to an acquisition.

(f) Amount is primarily related to acquired state NOLs, acquired foreign tax credits and currency translation adjustments on foreign NOLs.

(g) Amount is primarily related to other-than-temporary impairment charges for certain cost method investments and an increase in federal capital and NOLs, partially offset by a decrease in state NOLs, foreign tax credits, and foreign NOLs.

(h) 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 NOLs.