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Schedule II - Valuation and Qualifying Accounts
 12 Months Ended
Dec. 31, 2017
Valuation And Qualifying Accounts [Abstract]  
Schedule II - Valuation and Qualifying Accounts

BIG 5 SPORTING GOODS CORPORATION

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

(In thousands)

 

 

 

Balance at

Beginning of

Period

 

 

Charged to

Costs and

Expenses

 

 

 

Deductions

 

 

Balance at

End of Period

 

December 31, 2017

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful receivables

 

$

42

 

 

$

60

 

 

 

$

(23

)

 

$

79

 

Allowance for sales returns

 

$

1,334

 

 

$

(278

)

(1)

 

$

—

 

 

$

1,056

 

Inventory reserves

 

$

5,680

 

 

$

4,819

 

 

 

$

(4,649

)

 

$

5,850

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

January 1, 2017

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful receivables

 

$

61

 

 

$

28

 

 

 

$

(47

)

 

$

42

 

Allowance for sales returns

 

$

1,325

 

 

$

9

 

(1)

 

$

—

 

 

$

1,334

 

Inventory reserves

 

$

6,254

 

 

$

4,553

 

 

 

$

(5,127

)

 

$

5,680

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

January 3, 2016

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful receivables

 

$

110

 

 

$

50

 

 

 

$

(99

)

 

$

61

 

Allowance for sales returns

 

$

1,320

 

 

$

5

 

(1)

 

$

—

 

 

$

1,325

 

Inventory reserves

 

$

5,349

 

 

$

6,556

 

 

 

$

(5,651

)

 

$

6,254

 

 

(1)

Represents an increase (decrease) in the required reserve based upon the Company’s evaluation of anticipated merchandise returns.