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Schedule II - Consolidated Valuation and Qualifying Accounts
 12 Months Ended
Dec. 31, 2023
Notes to Financial Statements  
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

 

Appendix A

 

ROCKY BRANDS, INC. AND SUBSIDIARIES

 

Schedule II

 

Consolidated Valuation and Qualifying Accounts for the Years Ended December 31, 2023, 2022, and 2021

($ in thousands)

 

   

Balance at

    

Additions

                  
   

Beginning of

    

Charged to Costs

            

Balance at End

  

Description

  

Period

    

and Expenses

    

Deductions

    

of Period

  

ALLOWANCE FOR CREDIT LOSSES

                                

Year ended December 31, 2023

   $ 3,473     $ 451     $ (2,153 )

(1)

 $ 1,771  

Year ended December 31, 2022

   $ 613     $ 3,254     $ (394 )

(1)

 $ 3,473  

Year ended December 31, 2021

   $ 242     $ 302     $ 69  

(1)

 $ 613  

VALUATION ALLOWANCE FOR DEFERRED TAX ASSETS

                                

Year ended December 31, 2023

   $ -     $ 355     $ -     $ 355  

Year ended December 31, 2022

   $ -     $ -     $ -     $ -  

Year ended December 31, 2021

   $ 298     $ -     $ (298 )   $ -  

ALLOWANCE FOR DISCOUNTS AND RETURNS

                                

Year ended December 31, 2023

   $ 1,455     $ 38,577     $ (37,901 )   $ 2,131  

Year ended December 31, 2022

   $ 2,515     $ 41,374     $ (42,434 )   $ 1,455  

Year ended December 31, 2021

   $ 1,818     $ 26,454     $ (25,757 )   $ 2,515  

 

 

(1)

Amount charged off, net of recoveries