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Schedule II Valuation and Qualifying Accounts
 12 Months Ended
Jan. 03, 2015
Valuation and Qualifying Accounts [Abstract]  
Schedule II Valuation and Qualifying Accounts
Schedule II Valuation and Qualifying Accounts 
Column A
 
Column B
 
Column C
 
Column D
 
Column E
Description
 
Balance at Beginning of Period
 
Charged to (Reduction of) Cost and Expenses
 
Deductions
 
Balance at End of Period
Year ended January 3, 2015
 
 
 
 
 
 
 
 
Deducted from asset account:
 
 
 
 
 
 
 
 
Allowance for doubtful accounts
 
$
1,079,000

 
$
667,000

 
$
(632,000
)
 
$
1,114,000

 
 
 
 
 
 
 
 
 
Year ended December 28, 2013
 
 
 
 
 
 
 
 
Deducted from asset account:
 
 
 
 
 
 
 
 
Allowance for doubtful accounts
 
$
1,313,000

 
$
(192,000
)
 
$
(42,000
)
 
$
1,079,000

 
 
 
 
 
 
 
 
 
Year ended December 29, 2012
 
 
 
 
 
 
 
 
Deducted from asset account:
 
 
 
 
 
 
 
 
Allowance for doubtful accounts
 
$
1,203,000

 
$
928,000

 
$
818,000

 
$
1,313,000

 
 
 
 
 
 
 
 
 
Charged to cost and expenses for 2012 is comprised of:
(1) the amount due from Palmer's prior owners of $821,000 for the amount of pre-acquisition receivables outstanding at 120 days after acquisition which were indemnified by the sellers (see Note 1); and
(2) $107,000 charged against earnings.
Charged to cost and expenses for 2014 includes approximately $76,000 for the beginning balance in the allowance for doubtful accounts for Specialty Pipe & Tube, Inc. as a result of the acquisition on November 21, 2014.
Deductions represent uncollected accounts and credit balances written off against reserve, net of recoveries.