Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2019

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

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Schedule II

INTER PARFUMS, INC. AND SUBSIDIARIES

Valuation and Qualifying Accounts

(In thousands)

Column A	Column B		Column C						Column D			Column E
			Additions
			(1)		(2)
					Charged to
	Balance at		Charged to		other
	beginning of		costs and		accounts –				Deductions –			Balance at
Description	period		expenses		describe				describe			end of period
Allowance for doubtful accounts:
Year ended December 31, 2019	$	2,602		1,380		(41	)	(d)		1,489	(a)		2,452
Year ended December 31, 2018	$	1,821		1,441		(91	)	(d)		569	(a)		2,602
Year ended December 31, 2017	$	2,011		843		205		(d)		1,238	(a)		1,821
Allowance for sales returns, net of inventory:
Year ended December 31, 2019	$	1,379		2,387		-				1,179	(b)		2,587
Year ended December 31, 2018	$	3,310		1,329		-				3,260	(b)		1,379
Year ended December 31, 2017	$	3,332		3,497		-				3,519	(b)		3,310
Inventory reserve:
Year ended December 31, 2019	$	4,854		5,321		(70	)	(d)		5,196	(c)		4,909
Year ended December 31, 2018	$	5,349		4,694		(183	)	(d)		5,006	(c)		4,854
Year ended December 31, 2017	$	5,316		3,300		570		(d)		3,837	(c)		5,349

(a) Write-off of bad debts.

(b) Write-off of sales returns.

(c) Disposal of inventory

(d) Foreign currency translation adjustment

See accompanying reports of independent registered public accounting firm.