Accounts Receivable

9 Months Ended

Feb. 01, 2015

5. Accounts Receivable

A summary of accounts receivable follows:


(dollars in thousands)	February 1, 2015			January 26, 2014			April 27, 2014
Customers	$	31,952		$	27,424		$	28,461
Allowance for doubtful accounts		(449	)		(484	)		(573	)
Reserve for returns and allowances and discounts		(729	)		(548	)		(479	)
	$	30,774		$	26,392		$	27,409

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


	Nine months ended
(dollars in thousands)	February 1, 2015			January 26, 2014
Beginning balance	$	(573	)	$	(780	)
Provision for bad debts		(20	)		235
Net write-offs, net of recoveries		144			61
Ending balance	$	(449	)	$	(484	)

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

	Nine months ended
(dollars in thousands)	February 1, 2015			January 26, 2014
Beginning balance	$	(479	)	$	(543	)
Provision for returns, allowances and discounts		(2,065	)		(1,579	)
Credits issued		1,815			1,574
Ending balance	$	(729	)	$	(548	)

- 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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