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Accounts Receivable | 6 Months Ended
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Oct. 28, 2018
Receivables [Abstract] |
Accounts Receivable |
4. | Accounts Receivable
A summary of accounts receivable follows:
(dollars in thousands) |  | October 28, 2018 |  |  | October 29, 2017 |  |  | April 29, 2018 |
Customers |  | $ | 24,956 |  |  | $ | 25,593 |  |  | $ | 28,097 |
Allowance - doubtful accounts |  |  | (388 | ) |  |  | (374 | ) |  |  | (357 | )
Allowance - cash discounts |  |  | (164 | ) |  |  | (188 | ) |  |  | (245 | )
Allowance - sales returns & allowances (1) |  |  | (42 | ) |  |  | (811 | ) |  |  | (1,188 | )
|  | $ | 24,362 |  |  | $ | 24,220 |  |  | $ | 26,307 |
(1) | Due to the adoption of ASC Topic 606, Revenue from Contracts with Customers, certain balance sheet reclassifications were required regarding our allowance for sales returns and allowances for the current year’s presentation only. See Note 5 to the consolidated financial statements for required balance sheet disclosures associated with the adoption of ASC Topic 606.
A summary of the activity in the allowance for doubtful accounts follows:
|  | Six months ended |
(dollars in thousands) |  | October 28, 2018 |  |  | October 29, 2017 |
Beginning balance |  | $ | (357 | ) |  | $ | (414 | )
Provision for bad debts |  |  | (28 | ) |  |  | 40 |
Net write-offs, net of recoveries |  |  | (3 | ) |  |  | — |
Ending balance |  | $ | (388 | ) |  | $ | (374 | )
A summary of the activity in the allowances for sales returns and allowances and cash discounts follows:
|  | Six months ended |
(dollars in thousands) |  | October 28, 2018 |  |  | October 29, 2017 |
Beginning balance |  | $ | (1,433 | ) |  | $ | (1,220 | )
Adoption of ASC Topic 606 (1) |  |  | 1,145 |  |  |  | — |
Provision for returns, allowances and discounts |  |  | (1,080 | ) |  |  | (1,330 | )
Credits issued |  |  | 1,162 |  |  |  | 1,551 |
Ending balance |  | $ | (206 | ) |  | $ | (999 | )

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5074-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5162-111524 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5066-111524 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(6)) -URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996 + Details
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