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Valuation and Qualifying Accounts
12 Months Ended
May 29, 2021
Valuation And Qualifying Accounts [Abstract]  
Valuation and Qualifying Accounts

12.

VALUATION AND QUALIFYING ACCOUNTS

The following table presents the valuation and qualifying account activity for fiscal years ended May 29, 2021, May 30, 2020 and June 1, 2019, (in thousands):

Description

 

Balance at

beginning

of period

 

 

Charged to

expense

 

 

 

Deductions

 

 

 

Balance at

end

of period

 

Year ended May 29, 2021

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful accounts

 

$

334

 

 

$

149

 

(1)

 

$

(281

)

(2)

 

$

202

 

Inventory provisions

 

 

5,393

 

 

 

1,041

 

(3)

 

 

(568

)

(4)

 

 

5,866

 

Year ended May 30, 2020

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful accounts

 

$

339

 

 

$

349

 

(1)

 

$

(354

)

(2)

 

$

334

 

Inventory provisions

 

 

4,568

 

 

 

1,013

 

(3)

 

 

(188

)

(4)

 

 

5,393

 

Year ended June 1, 2019

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful accounts

 

$

309

 

 

$

402

 

(1)

 

$

(372

)

(2)

 

$

339

 

Inventory provisions

 

 

4,027

 

 

 

1,076

 

(3)

 

 

(535

)

(4)

 

 

4,568

 

Notes:

(1)

Charges to bad debt expense.

(2)

Uncollectible amounts written off, net of recoveries and foreign currency translation.

(3)

Charges to cost of sales. Included in fiscal 2021 were inventory write-downs of $0.6 million for PMT, $0.1 million for Canvys and $0.4 million for Healthcare.

(4)

Inventory disposed of or sold, net of foreign currency translation.