Schedule II Valuation and Qualifying Accounts

12 Months Ended

Dec. 28, 2013

Valuation And Qualifying Accounts [Abstract]

Schedule II Valuation and Qualifying Accounts

COHU, INC.

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS

(in thousands)

Description	Balance at Beginning of Year		Additions Not Charged to Expense			Additions (Reductions) Charged (Credited) to Expense			Deductions/ Write-offs		Balance at End of Year
Allowance for doubtful accounts:
Year ended December 31, 2011	$	556	$	(2)	(1)	$	(25	)	$	66	$	463
Year ended December 29, 2012	$	463	$	1	(1)	$	(57	)	$	99	$	308
Year ended December 28, 2013	$	308	$	354	(3)	$	134		$	233	$	563
Reserve for excess and obsolete inventories:
Year ended December 31, 2011	$	23,783	$	88	(1)	$	5,796		$	4,092	$	25,575
Year ended December 29, 2012	$	25,575	$	611	(2)	$	8,884		$	7,008	$	28,062
Year ended December 28, 2013	$	28,062	$	7,423	(4)	$	8,129		$	4,786	$	38,828

(1) Changes in reserve balances resulting from foreign currency impact.

(2) Changes in reserve balances resulting from foreign currency impact and reclass from other reserves.

(3) Includes $0.4 million resulting from Ismeca Acquisition on December 31, 2012 and foreign currency impact.

(4) Includes $6.5 million resulting from Ismeca Acquisition on December 31, 2012 and foreign currency impact.