XML 53 R29.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
Dec. 31, 2019
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)
2019
 
 
 
 
 
 
 
 
 
Allowance for doubtful accounts and revenue reserves
$
18,860

 
$
65,803

(a) 
$
238

 
$
(60,175
)
(b) 
$
24,726

Deferred tax valuation allowance
115,853

 
15,404

(c) 
(1,637
)
(d) 
—

 
129,620

Other reserves
7,734

 
 
 
 
 
 
 
7,961

2018
 
 
 
 
 
 
 
 
 
Allowance for doubtful accounts and revenue reserves
$
11,489

 
$
48,445

(a) 
$
(573
)
 
$
(40,501
)
(b) 
$
18,860

Deferred tax valuation allowance
132,598

 
(20,746
)
(e) 
4,001

(f) 
—

  
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
)
(b) 
$
11,489

Sales returns accrual
80

 
—

 
(80
)
 
—

  
—

Deferred tax valuation allowance
88,170

 
38,144

(g) 
6,284

(h) 
—

  
132,598

Other reserves
2,822

 
 
  
 
 
 
  
2,544

_________________________________________________________
(a)
Additions to the allowance for doubtful accounts are charged to expense.
(b)
Write-off of fully reserved accounts receivable.
(c)
Amount is primarily related to an increase in foreign NOLs partially offset by a net decrease in unbenefited capital losses.
(d)
Amount is primarily related to currency translation adjustments on foreign NOLs.    
(e)
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 NOLs and foreign interest deduction carryforwards.
(f)
Amount is primarily related to acquired federal and state NOLs, partially offset by currency translation adjustments on foreign NOLs.
(g)
Amount is due primarily to the establishment of foreign NOLs related to an acquisition.
(h)
Amount is primarily related to acquired state NOLs, acquired foreign tax credits and currency translation adjustments on foreign NOLs.