Schedule II Consolidated Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2017

Valuation and Qualifying Accounts [Abstract]

Schedule II Consolidated Valuation and Qualifying Accounts

Appendix A

ROCKY BRANDS, INC. AND SUBSIDIARIES

Schedule II

Consolidated Valuation and Qualifying Accounts for the Years EndedDecember 31, 2017,  2016 and2015

Description		Balance at Beginning of Period		Additions Charged to Costs and Expenses		Deductions			Balance at End of Period
ALLOWANCE FOR DOUBTFUL ACCOUNTS
Year ended December 31, 2017	$	1,041,000	$	1,489,662	$	(2,353,662)	(1)	$	177,000
Year ended December 31, 2016	$	820,000	$	1,210,659	$	(989,659)	(1)	$	1,041,000
Year ended December 31, 2015	$	1,002,257	$	713,190	$	(895,447)	(1)	$	820,000
VALUATION ALLOWANCE FOR DEFERRED TAX ASSETS
Year ended December 31, 2017	$	471,159	$	46,446	$	(37,478)		$	480,127
Year ended December 31, 2016	$	569,459	$	-	$	(98,300)		$	471,159
Year ended December 31, 2015	$	569,881	$	-	$	(422)		$	569,459
ALLOWANCE FOR DISCOUNTS AND RETURNS
Year ended December 31, 2017	$	1,934,033	$	17,978,800	$	(18,487,391)		$	1,425,442
Year ended December 31, 2016	$	2,054,606	$	18,076,416	$	(18,196,989)		$	1,934,033
Year ended December 31, 2015	$	2,917,199	$	20,632,422	$	(21,495,015)		$	2,054,606

(1) Amount charged off, net of recoveries