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Schedule II - Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2022
Notes to Financial Statements |
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block] |
COHU, INC. |  |  |  |  |  |  |  |  |  |  |  |  |  |
SCHEDULE II |  |  |  |  |  |  |  |  |  |  |  |  |  |
VALUATION AND QUALIFYING ACCOUNTS |  |  |  |  |  |  |  |  |  |
(in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Additions |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | (Reductions) |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Balance at |  |  | Not |  |  | Additions |  |  |  |  |  |  | Balance |
|  | Beginning |  |  | Charged |  |  | Charged |  |  | Deductions/ |  |  | at End |
Description |  | of Year |  |  | to Expense | (1) |  | to Expense |  |  | Write-offs |  |  | of Year |
Allowance for doubtful accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended December 26, 2020 |  | $ | 9 |  |  | $ | (1 | ) |  | $ | 79 |  |  | $ | (41 | ) |  | $ | 128 |
Year ended December 25, 2021 |  | $ | 128 |  |  | $ | 14 |  |  | $ | 149 |  |  | $ | 1 |  |  | $ | 290 |
Year ended December 31, 2022 |  | $ | 290 |  |  | $ | (8 | ) |  | $ | 122 |  |  | $ | 205 |  |  | $ | 199 |
Reserve for excess and obsolete inventories: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended December 26, 2020 |  | $ | 20,958 |  |  | $ | 4,611 |  |  | $ | 8,117 |  |  | $ | 6,749 |  |  | $ | 26,937 |
Year ended December 25, 2021 |  | $ | 26,937 |  |  | $ | (2,926 | ) | (2) | $ | 7,102 |  |  | $ | 8,101 |  |  | $ | 23,012 |
Year ended December 31, 2022 |  | $ | 23,012 |  |  | $ | 698 |  |  | $ | 7,179 |  |  | $ | 4,018 |  |  | $ | 26,871 |
All amounts presented above have been restated to exclude the impact of our discontinued operations. |
(1) Changes in reserve balances resulting from foreign currency impact and reclassifications from other reserves. |
(2) Reductions not charged to expense includes $2.2 million transferred as part of the sale of our PCB Test business. |

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
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