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Accounts receivable and other receivables | 12 Months Ended
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Mar. 25, 2023
Receivables [Abstract] |
Accounts receivable and other receivables |
| 3. | Accounts receivable and other receivables:
Accounts receivable, net of allowance for credit losses, at March 25, 2023 and March 26, 2022 consist of the following:
|  | As of |
|  | March 25, 2023 |  |  | March 26, 2022 |
|  | (In thousands) |
Customer trade receivables |  | $ | 6,237 |  |  | $ | 2,710 |
Other receivables |  |  | 5,140 |  |  |  | 5,327 |
|  | $ | 11,377 |  |  | $ | 8,037 |
Continuity of the allowance for doubtful accounts is as follows (in thousands):
Balance March 28, 2020 |  | $ | 965 |
Provision for credit losses |  |  | 546 |
Net write offs |  |  | (262 | )
Balance March 27, 2021 |  |  | 1,249 |
Provision for credit losses |  |  | 303 |
Net write offs |  |  | (343 | )
Balance March 26, 2022 |  | $ | 1,209 |
Provision for credit losses |  |  | 538 |
Net write offs |  |  | (493 | )
Balance March 25, 2023 |  | $ | 1,254 |
Other receivables mainly relate to receivables from wholesale revenue, tenant allowances receivable from certain landlords, and a receivable from a joint venture (see Note 14). 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 $2.0 million and $5.6 million at March 25, 2023 and March 26, 2022, respectively, which are not included in customer trade receivables outlined above, and are included in long-term receivables on the Company’s balance sheet. The following table disaggregates the Company’s accounts receivables and other receivables and long-term receivables as at March 25, 2023:
|  | Current |  |  | 1 -30 days past due |  |  | 31 -60 days past due |  |  | 61 -90 days past due |  |  | Greater than 90 days past due |  |  | Total |
Customer in-house receivables |  | $ | 7,400 |  |  | $ | 545 |  |  | $ | 129 |  |  | $ | 161 |  |  | $ | 957 |  |  | $ | 9,192 |
Other receivables |  |  | 4,630 |  |  |  | 106 |  |  |  | 228 |  |  |  | 55 |  |  |  | 420 |  |  |  | 5,439 |
|  | $ | 12,030 |  |  | $ | 651 |  |  | $ | 357 |  |  | $ | 216 |  |  | $ | 1,377 |  |  | $ | 14,631 |
The following table disaggregates the Company’s accounts receivables and other receivables and long-term receivables as at March 26, 2022:
|  | Current |  |  | 1 -30 days past due |  |  | 31 -60 days past due |  |  | 61 -90 days past due |  |  | Greater than 90 days past due |  |  | Total |
Customer in-house receivables |  | $ | 8,332 |  |  | $ | 211 |  |  | $ | 6 |  |  | $ | 46 |  |  | $ | 1,003 |  |  | $ | 9,598 |
Other receivables |  |  | 3,973 |  |  |  | — |  |  |  | 119 |  |  |  | 34 |  |  |  | 1,121 |  |  |  | 5,247 |
|  | $ | 12,305 |  |  | $ | 211 |  |  | $ | 125 |  |  | $ | 80 |  |  | $ | 2,124 |  |  | $ | 14,845 |

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- 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI https://asc.fasb.org/subtopic&trid=2196772 + Details
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- References No definition available. + Details
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