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