| Schedule II: Valuation and Qualifying Accounts |
Schedule II: Valuation and Qualifying Accounts
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Balance at
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Beginning
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Balance at
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(amounts in thousands)
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of Year
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Additions
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Deletions
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Adjustments
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End of Year
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Year ended December 31, 2018
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Allowance for doubtful accounts (1)
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$
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1,415
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$
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1,685
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$
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2,677
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$
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270
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$
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693
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Allowance for sales returns (2)
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904
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15,834
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15,848
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—
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890
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Allowance for rental revenue adjustments (3)
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947
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2,678
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2,917
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(270
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)
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438
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Allowance for rental asset loss (4)
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754
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408
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568
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—
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594
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Year ended December 31, 2017
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Allowance for doubtful accounts (1)
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$
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1,869
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$
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3,864
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$
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4,418
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$
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100
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$
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1,415
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Allowance for sales returns (2)
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585
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9,909
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9,590
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—
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904
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Allowance for rental revenue adjustments (3)
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6,078
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5,057
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10,088
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(100
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947
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Allowance for rental asset loss (4)
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725
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561
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532
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—
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754
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Year ended December 31, 2016
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Allowance for doubtful accounts (1)
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$
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1,664
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$
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3,580
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$
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2,575
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$
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(800
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$
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1,869
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Allowance for sales returns (2)
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366
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7,502
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7,283
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—
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585
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Allowance for rental revenue adjustments (3)
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4,115
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10,777
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9,614
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800
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6,078
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Allowance for rental asset loss (4)
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850
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455
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580
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—
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725
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(1)
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The additions to the allowance for doubtful accounts represent the estimates of bad debt expense based upon factors for which the company evaluates the collectability of accounts receivable, with actual recoveries netted into additions. Deductions are the actual write-offs of the receivables.
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(2)
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The additions to the allowance for sales returns represent estimates of returns based upon historical returns experience, primarily for the direct-to-consumer sales channel. Deductions are the actual returns of products.
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(3)
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The additions to the allowance for rental revenue adjustments represent estimates of revenue adjustments that will need to be recorded for billing adjustments on rental revenue, net of recoveries. Deductions are the actual adjustments and write-offs of the rental receivables for such revenue adjustments.
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(4)
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The allowance for rental asset loss is based on estimated losses of the Company’s rental assets that will potentially be lost, stolen or unrecoverable from the patient. Deductions are the actual write-offs of the rental assets.
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