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Schedule II VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
Mar. 31, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Schedule II VALUATION AND QUALIFYING ACCOUNTS
Allowances for doubtful accounts, sales discounts, chargebacks and sales returns against trade accounts receivable recorded in the consolidated balance sheets, are as follows:
 
As of March 31,
 
2020
 
2019
 
2018
Allowance for doubtful accounts (1)
 
 
 
 
 
Balance at Beginning of Year
$
5,073

 
$
3,487

 
$
5,979

Additions
3,498

 
2,849

 
4,168

Deductions
(1,582
)
 
(1,263
)
 
(6,660
)
Balance at End of Year
$
6,989

 
$
5,073

 
$
3,487

Allowance for sales discounts (2)
 
 
 
 
 
Balance at Beginning of Year
$
710

 
$
1,400

 
$
3,100

Additions
14,845

 
11,712

 
19,972

Deductions
(14,525
)
 
(12,402
)
 
(21,672
)
Balance at End of Year
$
1,030

 
$
710

 
$
1,400

Allowance for chargebacks (3)
 
 
 
 
 
Balance at Beginning of Year
$
13,041

 
$
7,727

 
$
7,028

Additions
13,399

 
23,369

 
19,019

Deductions
(13,313
)
 
(18,055
)
 
(18,320
)
Balance at End of Year
$
13,127

 
$
13,041

 
$
7,727

Allowance for sales returns (4)
 
 
 
 
 
Balance at Beginning of Year
$
—

 
$
20,848

 
$
16,247

Additions
—

 
—

 
51,677

Deductions
—

 
(20,848
)
 
(47,076
)
Balance at End of Year
$
—

 
$
—

 
$
20,848

Total
$
21,146

 
$
18,824

 
$
33,462


(1)
The additions to the allowance for doubtful accounts represent estimates of the Company’s bad debt expense based on the factors on which the Company evaluates the collectability of its accounts receivable, with actual recoveries netted into additions. Deductions are for the actual write-off of the related trade accounts receivables.

(2)
The additions to the allowance for sales discounts represent estimates of discounts to be taken by the Company’s customers based on the amount of outstanding discounts for meeting certain order, shipment, and prompt payments terms. Deductions are for the actual discounts taken by the Company’s wholesale channel customers. Discounts for DTC customers are taken at the point of sale and are not reflected in the allowance for sales discounts.

(3)
The additions to the allowance for chargebacks represent chargebacks and markdowns taken in the respective year, as well as an estimate of amounts that will be taken in the future related to sales in the current reporting period. Deductions are for the actual amounts written off against outstanding trade accounts receivables.

(4)
Amounts presented as of March 31, 2018 reflect the wholesale channel sales returns reserve on a net basis, prior to the adoption of ASU 2014-09, Revenue from Contracts with Customers, which resulted in gross basis presentation in the consolidated balance sheets beginning April 1, 2018. Returns for DTC customer products were previously excluded as they were separately recorded in other accrued expenses in the consolidated balance sheets. In prior periods presented, the additions to the allowance for sales returns represented estimates of returns based on the Company’s historical wholesale channel customer returns experience. Deductions were for the actual return of products.