Accounts Receivable

3 Months Ended

Aug. 03, 2014

5. Accounts Receivable

A summary of accounts receivable follows:


(dollars in thousands)	August 3, 2014			July 28, 2013			April 27, 2014
Customers	$	25,212		$	25,829		$	28,461
Allowance for doubtful accounts		(438	)		(743	)		(573	)
Reserve for returns and allowances and discounts		(535	)		(593	)		(479	)
	$	24,239		$	24,493		$	27,409

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


	Three months ended
(dollars in thousands)	August 3, 2014			July 28, 2013
Beginning balance	$	(573	)	$	(780	)
Provision for bad debts		69			7
Net write-offs, net of recoveries		66			30
Ending balance	$	(438	)	$	(743	)

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


	Three months ended
(dollars in thousands)	August 3, 2014			July 28, 2013
Beginning balance	$	(479	)	$	(543	)
Provision for returns, allowances
and discounts		(658	)		(653	)
Credits issued		602			603
Ending balance	$	(535	)	$	(593	)

- 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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