XML 57 R36.htm IDEA: XBRL DOCUMENT v3.19.2
ACCOUNTS RECEIVABLE (Tables)
 12 Months Ended
Apr. 28, 2019
Receivables [Abstract]  
Summary of Accounts Receivable
A summary of accounts receivable follows:
 
(dollars in thousands)
 
April 28,

2019
 
 
April 29,

2018
 
customers
 
$
24,370
 
 
 
28,097
 
allowance for doubtful accounts
 
 
(393
)
 
 
(357
)
allowance for cash discounts
 
 
(186
)
 
 
(245
)
reserve for returns and allowances and discounts (1)
 
 
(40
)
 
 
(1,188
)
 
 
$
23,751
 
 
 
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 4 to the consolidated financial statements for required balance sheet disclosures associated with the adoption of ASC Topic 606.
Summary of the Activity in the Allowance for Doubtful Accounts
A summary of the activity in the allowance for doubtful accounts follows:
 
(dollars in thousands)
 
2019
 
 
2018
 
 
2017
 
beginning balance
 
$
(357
)
 
 
(414
)
 
 
(1,088
)
provision for bad debts
 
 
(84
)
 
 
57
 
 
 
222
 
write-offs, net of recoveries
 
 
48
 
 
 
—
 
 
 
452
 
ending balance
 
$
(393
)
 
 
(357
)
 
 
(414
)
Summary of the Activity in the Allowance for Returns and Allowances and Discounts
A summary of the activity in the allowance for returns and allowances and discounts follows:
 
(dollars in thousands)
 
2019
 
 
2018
 
 
2017
 
beginning balance
 
$
(1,433
)
 
 
(1,220
)
 
 
(962
)
adoption of ASC Topic 606 (1)
 
 
1,145
 
 
 
—
 
 
 
—
 
provision for returns and allowances and discounts
 
 
(2,180
)
 
 
(3,295
)
 
 
(3,061
)
credits issued
 
 
2,242
 
 
 
3,082
 
 
 
2,803
 
ending balance
 
$
(226
)
 
 
(1,433
)
 
 
(1,220
)