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Valuation and qualifying accounts
12 Months Ended
Dec. 31, 2018
Valuation and qualifying accounts  
Valuation and qualifying accounts

18. Valuation and qualifying accounts

The Company’s valuation and qualifying accounts for the years ended December 31, 2018, 2017 and 2016 are as follows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at

 

Additions

 

Changes to

 

Balance at

 

 

beginning

 

charged to

 

reserve, net(1)

 

end of year

 

 

of year

 

earnings

 

 

 

 

Year ended December 31, 2018

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful accounts

 

$

1,056

 

$

531

 

$

(716)

 

$

871

Valuation of deferred tax assets

 

 

777

 

 

 -

 

 

696

 

 

1,473

Year ended December 31, 2017

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful accounts

 

$

1,158

 

$

1,475

 

$

(1,577)

 

$

1,056

Valuation of deferred tax assets

 

 

640

 

 

 -

 

 

137

 

 

777

Year ended December 31, 2016

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful accounts

 

$

1,343

 

$

208

 

$

(393)

 

$

1,158

Valuation of deferred tax assets

 

 

647

 

 

 -

 

 

(7)

 

 

640


(1)

Increases (deductions) from the allowance for doubtful accounts equal accounts receivable written off and increases related to acquired businesses, less recoveries, against the allowance. Increases (deductions) to the valuation of deferred tax assets relate to the reversals due to changes in management’s judgments regarding the future realization of the underlying deferred tax assets.