Rocky Brands (RCKY) 10-K 2015 FY Annual report

Exhibit 99

ROCKY BRANDS, INC. AND SUBSIDIARIES

SCHEDULE II

CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS ENDED
DECEMBER 31, 2015, 2014 AND 2013

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, 2015	$	1,002,257	$	713,190	$	(895,447	)(1)	$	820,000
Year ended December 31, 2014	$	781,163	$	650,836	$	(429,742	)(1)	$	1,002,257
Year ended December 31, 2013	$	650,000	$	550,194	$	(419,031	)(1)	$	781,163
VALUATION ALLOWANCE FOR DEFERRRED TAX ASSETS
Year ended December 31, 2015	$	569,881	$	-	$	(422	)	$	569,459
Year ended December 31, 2014	$	562,776	$	7,105	$	-		$	569,881
Year ended December 31, 2013	$	513,527	$	49,249	$	-		$	562,776
ALLOWANCE FOR DISCOUNTS AND RETURNS
Year ended December 31, 2015	$	2,917,199	$	20,632,422	$	(21,495,015	)	$	2,054,606
Year ended December 31, 2014	$	2,391,205	$	25,041,677	$	(24,515,683	)	$	2,917,199
Year ended December 31, 2013	$	2,057,055	$	20,726,250	$	(20,392,100	)	$	2,391,205

(1) Amount charged off, net of recoveries