XML 39 R25.htm IDEA: XBRL DOCUMENT v3.8.0.1
Schedule II - Valuation and Qualifying Accounts
 12 Months Ended
Dec. 31, 2017
Valuation and Qualifying Accounts [Abstract]  
Schedule II - Valuation and Qualifying Accounts [Text Block]
Schedule II
Valuation and Qualifying Accounts

The Company maintains an allowance for the distributors’ ship and debit credits relating to the sell-through of the Company’s products. This reserve is established using the Company’s historical ship and debit amounts and levels of inventory in the distributor channels.
The following is a summary of the activity in the allowance for ship and debit credits:
(in thousands)
Balance at Beginning of Period
 
Charged to Costs and Expenses
 
Deductions(1)
 
Balance at End of Period
Allowance for ship and debit credits:
 
 
 
 
 
 
 
Year ended December 31, 2015
$
27,425

 
$
195,669

 
$
(188,679
)
 
$
34,415

Year ended December 31, 2016
34,415

 
262,501

 
(258,841
)
 
38,075

Year ended December 31, 2017
$
38,075

 
$
273,492

 
$
(272,081
)
 
$
39,486


_______________
(1)
Deductions relate to ship and debit credits issued which adjust the sell-in price from the standard distribution price to the pre-approved lower price. Refer to Note 2, Significant Accounting Policies and Recent Accounting Pronouncements, for the Company’s revenue recognition policy, including the Company’s accounting for ship and debit claims.