| SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS |
BEL FUSE INC. AND SUBSIDIARIES | | SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS | | (Amounts in thousands) | | | | | | | | | | | | | | | | | | Column A | | Column B | | | Column C | | | Column D | | | Column E | | | | | | | | | | | | | | | | | | | | | | | Additions | | | | | | | | | | Balance at | | | | (1 | ) | | | (2 | ) | | | | | Balance | | | | beginning | | | Charged to costs | | | Charged to other | | | Deductions | | | at end | | Description | | of period | | | and expenses | | | accounts (b) | | | (a) | | | of period | | | | | | | | | | | | | | | | | | | | | Year ended December 31, 2016: | | | | | | | | | | | | | | | | | | Allowance for doubtful accounts | | $ | 1,747 | | | $ | (163 | ) | | $ | 281 | | | $ | (84 | ) | | $ | 1,781 | | Allowance for excess and obsolete inventory | | $ | 5,268 | | | $ | 3,513 | | | $ | 185 | | | $ | (2,703 | ) | | $ | 6,263 | | Deferred tax assets - valuation allowances | | $ | 6,635 | | | $ | 887 | | | $ | - | | | $ | (37 | ) | | $ | 7,485 | | | | | | | | | | | | | | | | | | | | | | | Year ended December 31, 2015: | | | | | | | | | | | | | | | | | | | | | Allowance for doubtful accounts | | $ | 1,989 | | | $ | 295 | | | $ | 303 | | | $ | (840 | ) | | $ | 1,747 | | Allowance for excess and obsolete inventory | | $ | 6,809 | | | $ | 2,186 | | | $ | (59 | ) | | $ | (3,668 | ) | | $ | 5,268 | | Deferred tax assets - valuation allowances | | $ | 6,692 | | | $ | 456 | | | $ | - | | | $ | (513 | ) | | $ | 6,635 | | | | | | | | | | | | | | | | | | | | | | | Year ended December 31, 2014: | | | | | | | | | | | | | | | | | | | | | Allowance for doubtful accounts | | $ | 941 | | | $ | 1,434 | | | $ | - | | | $ | (386 | ) | | $ | 1,989 | | Allowance for excess and obsolete inventory | | $ | 3,941 | | | $ | 4,438 | | | $ | (1 | ) | | $ | (1,569 | ) | | $ | 6,809 | | Deferred tax assets - valuation allowances | | $ | 1,955 | | | $ | 4,766 | | | $ | - | | | $ | (29 | ) | | $ | 6,692 | | | | | | | | | | | | | | | | | | | | | | | (a) Write-offs | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (b) Includes foreign currency translation adjustments | | | | | | | | | | | | | | | | | |
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