PLANTRONICS, INC.

SCHEDULE II: VALUATION AND QUALIFYING

ACCOUNTS

(in thousands)



		Balance at Beginning of Year		Charged to Expenses or Other Accounts		Deductions			Balance at End of Year
Provision for doubtful accounts and sales allowances:	⁽¹⁾
Year ended March 31, 2015		$	287	$	1,351	$	(417	)	$	1,221
Year ended March 31, 2016		1,221		719		(1,376		)	564
Year ended March 31, 2017		564		621		(582		)	603

Provision for returns:	⁽²⁾
Year ended March 31, 2015		$	6,201	$	25,174	$	(25,181	)	$	6,194
Year ended March 31, 2016		6,194		27,635		(26,515		)	7,314
Year ended March 31, 2017		7,314		35,485		(32,258		)	10,541

Provision for promotions and rebates:	⁽³⁾
Year ended March 31, 2015		$	14,803	$	79,983	$	(79,385	)	$	15,401
Year ended March 31, 2016		15,401		111,244		(98,908		)	27,737
Year ended March 31, 2017		27,737		150,085		(146,075		)	31,747

Valuation allowance for deferred tax assets:	⁽⁴⁾
Year ended March 31, 2015		$	3,351	$	—	$	(1,411	)	$	1,940
Year ended March 31, 2016		1,940		1,962		(1,940		)	1,962
Year ended March 31, 2017		1,962		1,130		(883		)	2,209


⁽¹⁾	Amounts charged to expenses or other accounts are reflected in the consolidated statements of operations as part of selling, general, and administrative expenses for doubtful accounts and as a reduction to net revenues for sales allowances.


⁽²⁾	Amounts charged to expenses or other accounts are reflected in the consolidated statements of operations as a reduction to net revenues.


⁽³⁾	Amounts charged to expenses or other accounts are reflected in the consolidated statements of operations as a reduction to net revenues.


⁽⁴⁾	Amounts charged to expenses or other accounts are reflected in the consolidated statements of operations as a component of income tax expense.

Certain prior year amounts within the line entitled, "Provision for promotions and rebates" have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported consolidated results of operations or consolidated balance sheets.

All other schedules have been omitted because the required information is either not present or not present in the amounts sufficient to require submission of the schedule, or because the information required is included in the consolidated financial statements or notes thereto.