SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

Description	Balance at Beginning of Year		Charged to Costs and Expenses ( a)		Deductions ( b )			Other ( c )			Balance at End of Year
(in thousands )
Year ended December 3 0, 2017
Allowance for losses on accounts receivable	$	2,079	$	3,068	$	(4,070	)	$	95		$	1,172
Reserves for sales discounts and allowances	$	23,825	$	106,781	$	(104,941	)	$	679		$	26,344
Deferred tax valuation allowance	$	6,738	$	—	$	—		$	(535	)	$	6,203

Year ended December 31, 2016
Allowance for losses on accounts receivable	$	319	$	1,769	$	(42	)	$	33		$	2,079
Reserves for sales discounts and allowances	$	17,168	$	91,632	$	(90,837	)	$	5,862		$	23,825
Deferred tax valuation allowance	$	4,557	$	—	$	—		$	2,181		$	6,738

Year ended January 2, 2016
Allowance for losses on accounts receivable	$	278	$	164	$	150		$	27		$	319
Reserves for sales discounts and allowances	$	19,140	$	81,335	$	82,997		$	(310	)	$	17,168
Deferred tax valuation allowance	$	4,557	$	—	$	—		$	—		$	4,557

(a)

Includes provision for doubtful accounts, sales returns and sales discounts granted to customers.

(b)

Represents uncollectible accounts written off, net of recoveries and credits issued to customers and the write-off of certain deferred tax assets that previously had full valuation allowances.

(c)

Represents business acquisitions, U.S. and non-U.S. subsidiary tax attributes and foreign currency translation adjustments.