Accounts Receivable

9 Months Ended

Jan. 26, 2014

5. Accounts Receivable

A summary of accounts receivable follows:


(dollars in thousands)	January 26, 2014			January 27, 2013			April 28, 2013
Customers	$	27,424		$	25,533		$	24,715
Allowance for doubtful accounts		(484	)		(696	)		(780	)
Reserve for returns and allowances and discounts		(548	)		(580	)		(543	)
	$	26,392		$	24,257		$	23,392

A summary of the activity in the allowance for doubtful accounts follows:


	Nine months ended
(dollars in thousands)	January 26, 2014			January 27, 2013
Beginning balance	$	(780	)	$	(567	)
Provision for bad debts		235			(193	)
Net write-offs, net of recoveries		61			64
Ending balance	$	(484	)	$	(696	)

A summary of the activity in the allowance for returns and allowances and discounts accounts follows:


	Nine months ended
(dollars in thousands)	January 26, 2014			January 27, 2013
Beginning balance	$	(543	)	$	(478	)
Provision for returns, allowances and discounts		(1,579	)		(2,146	)
Credits issued		1,574			2,044
Ending balance	$	(548	)	$	(580	)

- 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.

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