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Allowance for Doubtful Accounts

6 Months Ended

Oct. 31, 2021

4. Allowance for Doubtful Accounts

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

	Six Months Ended
(dollars in thousands)	October 31, 2021			November 1, 2020
Beginning balance	$	591		$	472
Provision for bad debts		(23	)		123
Write-offs, net of recoveries		(34	)	$	—
Ending balance	$	534		$	595

During the six-month periods ended October 31, 2021, and November 1, 2020, we assessed the credit risk of our customers within our accounts receivable portfolio. Our risk assessment includes the respective customer’s (i) financial position; (ii) past payment history; (iii) management’s general ability; and (iv) historical loss experience; as well as (v) any other ongoing economic conditions (i.e., COVID-19). After our risk assessment was completed, we assigned credit grades to our customers, which in turn, were used to determine our allowance for doubtful accounts totaling $534,000 and $595,000 as of October 31, 2021, and November 1, 2020, respectively.