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Schedule II - Valuation And Qualifying Accounts
12 Months Ended
Dec. 31, 2019
Schedule II - Valuation And Qualifying Accounts [Abstract]  
Schedule II - Valuation And Qualifying Accounts

 

SCHEDULE II

CHEMED CORPORATION AND SUBSIDIARY COMPANIES

VALUATION AND QUALIFYING ACCOUNTS ( c)

(IN THOUSANDS)

DR/(CR)

ADDITIONS

(CHARGED)

CREDITED

(CHARGED)

BALANCE AT

TO COSTS

CREDITED

BALANCE

BEGINNING

AND

TO OTHER

DEDUCTIONS

AT END

DESCRIPTION

OF PERIOD

EXPENSES

ACCOUNTS

(a)

OF PERIOD

Allowances for doubtful

accounts (b)

For the year 2019

$

(253)

$

(116)

$

-

$

16

$

(353)

For the year 2018

$

(15,175)

$

(247)

$

(1,436)

$

16,605

$

(253)

For the year 2017

$

(14,236)

$

(17,376)

$

(1,360)

$

17,797

$

(15,175)

(a)With respect to allowances for doubtful accounts, deductions include accounts considered uncollectible or written off, payments companies divested, etc.

(b)Classified in consolidated balance sheets as a reduction of accounts receivable.

(c)Beginning on January 1, 2018, in accordance with ASU 2014-09, Revenue with Contracts with Customers, revenue reductions resulting from implicit price concessions are recorded as a net reduction in accounts receivable. The remaining allowance for doubtful accounts relates to amounts deemed uncollectible due to an adverse change in our customer’s ability to pay. See Footnote 2 to the Company’s Consolidated Financial Statements for a full description.

(d)