Schedule II Consolidated Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2018

SEC Schedule, 12-09, 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, 2018 and2017

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, 2018	$	177	$	1,216	$	(125)	(1)	$	1,268
Year ended December 31, 2017	$	1,041	$	1,490	$	(2,354)	(1)	$	177
VALUATION ALLOWANCE FOR DEFERRED TAX ASSETS
Year ended December 31, 2018	$	480	$	(25)	$	(34)		$	421
Year ended December 31, 2017	$	471	$	46	$	(37)		$	480
ALLOWANCE FOR DISCOUNTS AND RETURNS
Year ended December 31, 2018	$	1,425	$	21,435	$	(21,260)		$	1,600
Year ended December 31, 2017	$	1,934	$	17,979	$	(18,488)		$	1,425

(1) Amount charged off, net of recoveries