Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2018

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

Schedule II - Valuation and Qualifying Accounts

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)
Description		Balance at beginning of period		Charged to costs and expenses	Charged to other accounts – describe			Deductions – describe			Balance at end of period
Allowance for doubtful accounts:
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
Year ended December 31, 2016	$	1,823		349	(68	)(d)		93	(a)		2,011
Sales return accrual:
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
Year ended December 31, 2016	$	4,047		3,789	—			4,504	(b)		3,332
Inventory reserve:
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
Year ended December 31, 2016	$	6,641		5,234	(135	)(d)		6,424	(c)		5,316

(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.