PLANTRONICS, INC.

SCHEDULE II: VALUATION AND QUALIFYING

ACCOUNTS

(in thousands)



		Balance at Beginning of Year		Other ⁽⁴⁾		Charged to Expenses or Other Accounts		Deductions			Balance at End of Year
Provision for doubtful accounts and sales allowances:	⁽¹⁾
Year ended March 31, 2017		$	564	—		$	621	$	(582	)	$	603
Year ended March 31, 2018		603		—		784		(514		)	873
Year ended March 31, 2019		873		3,928		4,332		(4,176		)	4,956

Provision for returns:	⁽²⁾
Year ended March 31, 2017		$	7,314	—		$	35,485	$	(32,258	)	$	10,541
Year ended March 31, 2018		10,541		—		30,472		(30,788		)	10,225
Year ended March 31, 2019	⁽⁵⁾	10,225		(10,225	)	—		—			—

Provision for promotions and rebates:	⁽²⁾
Year ended March 31, 2017		$	27,737	—		$	150,085	$	(146,075	)	$	31,747
Year ended March 31, 2018		31,747		—		183,929		(177,392		)	38,284
Year ended March 31, 2019	⁽⁵⁾	38,284		44,136		417,422		(376,789		)	123,053

Valuation allowance for deferred tax assets:	⁽³⁾
Year ended March 31, 2017		$	1,962			$	1,130	$	(883	)	$	2,209
Year ended March 31, 2018		2,209				981		(676		)	2,514
Year ended March 31, 2019		2,514		8,068		7,469		(2,264		)	15,787


⁽¹⁾	Amounts charged to expenses or other accounts are reflected in the consolidated statements of operations as part of selling, general, and administrative expenses for doubtful accounts and as a reduction to net revenues for sales allowances.


⁽²⁾	Amounts charged to expenses or other accounts are reflected in the consolidated statements of operations as a reduction to net revenues.


⁽³⁾	Amounts charged to expenses or other accounts are reflected in the consolidated statements of operations as a component of income tax expense.


⁽⁴⁾	Amounts represent changes in the accounts due to acquisition of Polycom on July 2, 2018 and impact from adoption of ASC 606.

⁽⁵⁾

Upon adoption of ASC 606, provision for returns and a portion of promotions and rebates were reclassified to current liabilities as these reserve balances are considered refund liabilities. Refer to Note 3 Recent Accounting Pronouncements, for additional information on the adoption impact. We continue to present all activity and provision related to promotions and rebates in this schedule to reflect all related activity regardless of classification.

All other schedules have been omitted because the required information is either not present or not present in the amounts sufficient to require submission of the schedule, or because the information required is included in the consolidated financial statements or notes thereto.