Accounts receivable and other receivables

12 Months Ended

Mar. 31, 2018

Accounts receivable and other receivables

3.	Accounts receivable and other receivables:

Accounts receivable, net of allowance for doubtful accounts, at March 31, 2018 and March 25, 2017 consist of the following:


	As of
	March 31, 2018		March 25, 2017*
	(In thousands)
Customer trade receivables	$	1,510	$	612
Other receivables		3,307		1,942

	$	4,817	$	2,554

Continuity of the allowance for doubtful accounts for continuing operations is as follows (in thousands):


*Balance March 28, 2015	$	218
Net write-offs		(52	)

*Balance March 26, 2016		166
Additional provision recorded		61
Net write-offs		(13	)

*Balance March 25, 2017		214
Additional provision recorded		184

Balance March 31, 2018	$	398

Certain sales plans relating to customers’ use of Birks credit cards provide for revolving lines of credit and/or installment plans under which the payment terms exceed one year. The receivables repayable within a timeframe exceeding one year included under such plans, amounted to approximately $0.4 million and $0.2 million at March 31, 2018 and March 25, 2017, respectively, and are included in customer trade receivables. Other receivables mainly relate to receivables from wholesale revenues.

*Retrospectively revised (see note 18)

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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