Trade Accounts Receivable, net

6 Months Ended

Sep. 29, 2023

5. Trade Accounts Receivable, net

Trade accounts receivable, net (including related party trade accounts receivable) consisted of the following:


	September 29, 2023			March 31, 2023
Trade accounts receivable	$	154,867		$	150,914
Less:
Provision for expected credit losses		(88	)		(102	)
Returns and sales allowances		(35,257	)		(26,269	)
Related party trade accounts receivable, net of returns and sales allowances		(575	)		(13,253	)
Total	$	118,947		$	111,290

Changes in the Company’s expected credit losses and returns and sales allowances, exclusive of related party adjustments, were as follows:


Description	Provision for Expected Credit Losses			Returns and Sales Allowances			Total
Balance at March 31, 2023	$	102		$	26,269		$	26,371
Provisions		(14	)		90,373			90,359
Deductions		—			(81,385	)		(81,385	)
Balance at September 29, 2023	$	88		$	35,257		$	35,345

Balance at March 25, 2022	$	105		$	14,819		$	14,924
Provisions		84			52,630			52,714
Deductions		—			(47,884	)		(47,884	)
Balance at September 23, 2022	$	189		$	19,565		$	19,754