Exhibit 99
ROCKY BRANDS, INC. AND SUBSIDIARIES
SCHEDULE II
CONSOLIDATED VALUATION AND QUALIFYING
ACCOUNTS FOR THE YEARS ENDED
DECEMBER 31, 2013, 2012 AND 2011
DESCRIPTION | Balance at Beginning of Period | Additions Charged to Costs and Expenses | Deductions | Balance
at End of Period | ||||||||||||
ALLOWANCE FOR DOUBTFUL ACCOUNTS | ||||||||||||||||
Year ended December 31, 2013 | $ | 650,000 | $ | 550,194 | $ | (419,031 | )(1) | $ | 781,163 | |||||||
Year ended December 31, 2012 | $ | 556,000 | $ | 436,923 | $ | (342,923 | )(1) | $ | 650,000 | |||||||
Year ended December 31, 2011 | $ | 868,000 | $ | 437,708 | $ | (749,708 | )(1) | $ | 556,000 | |||||||
VALUATION ALLOWANCE FOR DEFERRRED TAX ASSETS | ||||||||||||||||
Year ended December 31, 2013 | $ | 513,527 | $ | 49,249 | $ | - | $ | 562,776 | ||||||||
Year ended December 31, 2012 | $ | 507,211 | $ | 6,316 | $ | - | $ | 513,527 | ||||||||
Year ended December 31, 2011 | $ | 530,343 | $ | - | $ | (23,132 | ) | $ | 507,211 | |||||||
ALLOWANCE FOR DISCOUNTS AND RETURNS | ||||||||||||||||
Year ended December 31, 2013 | $ | 2,057,055 | $ | 20,726,250 | $ | (20,392,100 | ) | $ | 2,391,205 | |||||||
Year ended December 31, 2012 | $ | 2,425,811 | $ | 20,733,704 | $ | (21,102,460 | ) | $ | 2,057,055 | |||||||
Year ended December 31, 2011 | $ | 2,474,974 | $ | 16,943,679 | $ | (16,992,842 | ) | $ | 2,425,811 |
(1) | Amount charged off, net of recoveries |