Accounts Receivable (Tables)

9 Months Ended

Jan. 27, 2019

A summary of accounts receivable follows:


(dollars in thousands)	January 27, 2019			January 28, 2018			April 29, 2018
Customers	$	26,748		$	27,666		$	28,097
Allowance—doubtful accounts		(388	)		(357	)		(357	)
Allowance—cash discounts		(197	)		(222	)		(245	)
Allowance—sales returns & allowances (1)		(21	)		(990	)		(1,188	)

	$	26,142		$	26,097		$	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.

Summary of the Activity in the Allowance for Doubtful Accounts

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


	Nine months ended
(dollars in thousands)	January 27, 2019			January 28, 2018
Beginning balance	$	(357	)	$	(414	)
Provision for bad debts		(78	)		57
Net write-offs, net of recoveries		47			—

Ending balance	$	(388	)	$	(357	)

Summary of the Activity in the Allowance for Returns and Allowances and Discounts

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


	Nine months ended
(dollars in thousands)	January 27, 2019			January 28, 2018
Beginning balance	$	(1,433	)	$	(1,220	)
Adoption of ASC Topic 606 (1)		1,145			—
Provision for returns, allowances and discounts		(1,612	)		(2,332	)
Credits issued		1,682			2,340

Ending balance	$	(218	)	$	(1,212	)