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ACCOUNTS RECEIVABLE | 12 Months Ended
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Apr. 28, 2013
ACCOUNTS RECEIVABLE | 2. ACCOUNTS RECEIVABLE A summary of accounts receivable follows:
|  | April 28, |  |  | April 29, |
(dollars in thousands) |  | 2013 |  |  | 2012 |
customers |  | $ | 24,715 |  |  |  | 26,100 |
allowance for doubtful accounts |  |  | (780 | ) |  |  | (567 | )
reserve for returns and allowances and discounts |  |  | (543 | ) |  |  | (478 | )
|  | $ | 23,392 |  |  |  | 25,055 |
A summary of the activity in the allowance for doubtful accounts follows:
(dollars in thousands) |  | 2013 |  |  | 2012 |  |  | 2011 |
beginning balance |  | $ | (567 | ) |  |  | (776 | ) |  |  | (1,322 | )
provision for bad debts |  |  | (283 | ) |  |  | (67 | ) |  |  | 273 |
write-offs, net of recoveries |  |  | 70 |  |  |  | 276 |  |  |  | 273 |
ending balance |  | $ | (780 | ) |  |  | (567 | ) |  |  | (776 | )
A summary of the activity in the allowance for returns and allowances and discounts follows:
(dollars in thousands) |  | 2013 |  |  | 2012 |  |  | 2011 |
beginning balance |  | $ | (478 | ) |  |  | (577 | ) |  |  | (534 | )
provision for returns and allowances |  |  | (2,454 | ) |  |  | (2,694 | ) |  |  | (2,236 | )
and discounts |  |  |  |  |  |  |  |  |  |  |  |
credits issued |  |  | 2,389 |  |  |  | 2,793 |  |  |  | 2,193 |
ending balance |  | $ | (543 | ) |  |  | (478 | ) |  |  | (577 | )

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5074-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5066-111524 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5162-111524 + Details
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