Consolidated Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2018

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

Consolidated Valuation and Qualifying Accounts

SCHEDULE II

QUIDEL CORPORATION

CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS

Description	Balance at beginning of period		Additions charged to expense or as reductions to revenue (1)		Deductions (2)			Balance at end of period
	(in thousands)
Year ended December 31, 2018:
Accounts receivable allowance	$	12,309	$	65,142	$	(65,472	)	$	11,979
Year ended December 31, 2017:
Accounts receivable allowance	$	7,165	$	36,449	$	(31,305	)	$	12,309
Year ended December 31, 2016:
Accounts receivable allowance	$	7,488	$	28,329	$	(28,652	)	$	7,165

(1) Represents charges associated primarily to accruals for early payment discounts, volume discounts and contract rebates recorded as reductions to revenue. Additions to allowance for doubtful accounts are recorded to sales and marketing expenses.

(2) The deductions represent actual charges against the accrual described above.