Schedule II Valuation and Qualifying Accounts

12 Months Ended

Dec. 27, 2014

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 29, 2012	$	463	$	1	(1)	$	(82	)	$	94	$	288
Year ended December 28, 2013	$	288	$	354	(2)	$	134		$	233	$	543
Year ended December 27, 2014	$	543	$	(5	)(1)	$	(228	)	$	27	$	283
Reserve for excess and obsolete inventories:
Year ended December 29, 2012	$	24,552	$	610	(1)	$	8,621		$	6,628	$	27,155
Year ended December 28, 2013	$	27,155	$	7,422	(3)	$	7,760		$	4,542	$	37,795
Year ended December 27, 2014	$	37,795	$	(821	)(1)	$	3,876		$	11,005	$	29,845

In June 2014, we sold our video camera segment, Cohu Electronics and all amounts presented above have been restated to exclude the impact of this segment as it is being presented as discontinued operations.

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

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

(3) Includes $6.8 million resulting from Ismeca Acquisition on December 31, 2012, foreign currency impact and reclass from other reserves.