SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2016

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

Kate Spade & Company

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

			Additions
	Balance at		Charged to
	Beginning		Costs and		Charged to					Balance at
In thousands	of Period		Expenses		Other Accounts		Deductions			End of Period
YEAR ENDED DECEMBER 31, 2016
Accounts receivable — allowance for doubtful accounts	$	737	$	—	$	—	$	376	(a)	$	361
Allowance for returns		7,949		94,191		—		94,617			7,523
Allowance for discounts		16		3,568		—		76			3,508
Deferred tax valuation allowance		425,761		—		—		53,240			372,521
YEAR ENDED JANUARY 2, 2016
Accounts receivable — allowance for doubtful accounts	$	1,716	$	—	$	—	$	979	(a)	$	737
Allowance for returns		7,679		101,762		—		101,492			7,949
Allowance for discounts		74		144		—		202			16
Deferred tax valuation allowance		415,173		10,588		—		—			425,761
YEAR ENDED JANUARY 3, 2015
Accounts receivable — allowance for doubtful accounts	$	1,800	$	1,189	$	—	$	1,273	(a)	$	1,716
Allowance for returns		7,230		80,453		—		80,004			7,679
Allowance for discounts		32		208		—		166			74
Deferred tax valuation allowance		497,485		—		—		82,312			415,173

^(a) Uncollectible accounts written off, less recoveries.