Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2019

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

HAMILTON BEACH BRANDS HOLDING COMPANY

YEAR ENDED DECEMBER 31, 2019, 2018, AND 2017

			Additions
Description	Balance at Beginning of Period		Charged to Costs and Expenses		Charged to Other Accounts — Describe		Deductions — Describe				Balance at End of Period (C)
(In thousands)
2019
Reserves deducted from asset accounts:
Allowance for doubtful accounts	$	713	$	309	$	—	$	(1	)	(A)	$	1,023
Deferred tax valuation allowances (as Restated)	$	1,162	$	6,502	$	—	$	39		(D)	$	7,625
2018
Reserves deducted from asset accounts:
Allowance for doubtful accounts	$	1,177	$	11	$	—	$	475		(A)	$	713
Deferred tax valuation allowances (as Restated)	$	1,968	$	—	$	—	$	806		(D)	$	1,162
2017
Reserves deducted from asset accounts:
Allowance for doubtful accounts	$	862	$	405	$	—	$	90		(A)	$	1,177
Allowance for discounts, adjustments and returns	$	14,650	$	21,358	$	—	$	21,844		(B)	$	14,164
Deferred tax valuation allowances (as Restated)	$	1,686	$	295	$	—	$	13			$	1,968

(A) Write-offs, net of recoveries and foreign exchange rate adjustments.

(B) Payments and customer deductions for product returns, discounts and allowances.

(C) Balances which are not required to be presented and those which are immaterial have been omitted.

(D) Foreign exchange rate adjustments and utilization of foreign entity losses.