ACCOUNTS RECEIVABLE

12 Months Ended

May. 03, 2015

3.	ACCOUNTS RECEIVABLE

A summary of accounts receivable follows:

	May 3,			April 27,
(dollars in thousands)	2015			2014
customers	$	30,338			28,461
allowance for doubtful accounts		(851	)		(573	)
reserve for returns and allowances and discounts		(738	)		(479	)
	$	28,749			27,409

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

(dollars in thousands)	2015			2014			2013
beginning balance	$	(573	)		(780	)		(567	)
provision for bad debts		(421	)		139			(283	)
write-offs, net of recoveries		143			68			70
ending balance	$	(851	)		(573	)		(780	)

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

(dollars in thousands)	2015			2014			2013
beginning balance	$	(479	)		(543	)		(478	)
provision for returns and allowances and discounts		(2,733	)		(2,094	)		(2,454	)
credits issued		2,474			2,158			2,389
ending balance	$	(738	)		(479	)		(543	)

- 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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