VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Dec. 31, 2018

Valuation And Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts and Reserves

SCHEDULE II

SITE Centers Corp.  

Valuation and Qualifying Accounts and Reserves

For the Years Ended December 31, 2018, 2017 and 2016

(In thousands)

	Balance at Beginning of Year		Charged to Expense		Deductions		Balance at End of Year
Year ended December 31, 2018
Allowance for uncollectible accounts(A)	$	86,369	$	17,829	$	13,444	$	90,754
Valuation allowance for deferred and prepaid tax assets(B)	$	48,662	$	3,991	$	22,807	$	29,846
Year ended December 31, 2017
Allowance for uncollectible accounts(A)	$	12,110	$	77,153	$	2,894	$	86,369
Valuation allowance for deferred and prepaid tax assets(B)	$	61,338	$	10,794	$	23,470	$	48,662
Year ended December 31, 2016
Allowance for uncollectible accounts(A)	$	10,207	$	4,471	$	2,568	$	12,110
Valuation allowance for deferred tax assets	$	65,377	$	—	$	4,039	$	61,338

(A) Includes allowances on accounts receivable, straight-line rents, notes receivable and reserve of preferred equity interests ($72.4 million at December 31, 2018, and $61.0 million at December 31, 2017).  In 2018, $13.5 million of the total deductions are as a result of the spin-off of RVI.  

(B) Amounts charged to expense are discussed further in Note 17. In 2018, $14.8 million in deductions of valuation allowance for prepaid taxes, as a result of the spin-off of RVI.