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Schedule II - Valuation and Qualifying Accounts
 12 Months Ended
Dec. 31, 2019
SEC Schedule, 12-09, 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, 2017
$
38,075

 
$
273,492

 
$
(272,081
)
 
$
39,486

Year ended December 31, 2018
$
39,486

 
$
242,068

 
$
(241,436
)
 
$
40,118

Year ended December 31, 2019
$
40,118

 
$
230,278

 
$
(236,921
)
 
$
33,475


_______________
(1)
Deductions relate to ship and debit credits issued which adjust the sales 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.