A summary of accounts receivable follows:


	April 30,			May 1,
(dollars in thousands)	2023			2022
customers	$	25,244		$	22,613
allowance for doubtful accounts		(342	)		(292	)
allowance for cash discounts		(96	)		(74	)
reserve for returns and allowances and discounts		(28	)		(21	)
	$	24,778		$	22,226

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


(dollars in thousands)	2023			2022			2021
beginning balance	$	(292	)	$	(591	)	$	(472	)
provision for bad debts		(121	)		74			(119	)
write-offs, net of recoveries		71			225			—
ending balance	$	(342	)	$	(292	)	$	(591	)

As of April 30, 2023, and May 1, 2022, 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. 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 $342,000 and $292,000 as of April 30, 2023, and May 1, 2022, respectively.

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


(dollars in thousands)	2023			2022			2021
beginning balance	$	(95	)	$	(138	)	$	(84	)
provision for returns and allowances and discounts		(1,212	)		(1,386	)		(1,665	)
credits issued and discounts taken		1,183			1,429			1,611
ending balance	$	(124	)	$	(95	)	$	(138	)

On June 25, 2022, a significant customer and its affiliates associated with our mattress fabrics segment announced that they filed voluntary petitions for reorganization under Chapter 11 of the U.S. Bankruptcy Code. Our customer and its affiliates entered into an asset purchase agreement for the sale of substantially all of their assets, and the new owner is now conducting normal operations. We did not record a credit loss associated with outstanding accounts receivable dated on or prior to May 1, 2022, for this customer and its affiliates, as we received payment in full regarding these invoices. We did not record a credit loss associated with outstanding accounts receivable dated after May 1, 2022, relating to products sold prior to the bankruptcy filing, as we received payment in full regarding these invoices.

On January 23, 2023, a significant customer and its affiliates associated with our mattress fabrics segment filed pre-planned voluntary petitions for reorganization under Chapter 11 of the U.S. Bankruptcy Code. Our customer and its affiliates are operating as a debtors-in-possession and subject to and within the provisions of the petitions as approved by the U.S. Bankruptcy Court. We did not record a credit loss associated with outstanding accounts receivable for this customer and its affiliates, in connection with products sold prior to the bankruptcy filing, as we received payment in full regarding these invoices during the fourth quarter of fiscal 2023. As of April 30, 2023, based on information available at this time, we do not believe there is a risk of material credit loss associated with outstanding accounts receivable with this customer, as we are selling products based on credit terms, and we are being paid in the normal course of business.