Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 26, 2015

Notes to Financial Statements

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

COHU, INC.

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS

(in thousands)

			Additions			Additions
			(Reductions)			(Reductions)
	Balance at		Not			Charged					Balance
	Beginning		Charged			(Credited)			Deductions/		at End
Description	of Year		to Expense			to Expense			Write-offs		of Year
Allowance for doubtful accounts:
Year ended December 28, 2013	$	12	$	353	(2)	$	172		$	207	$	330
Year ended December 27, 2014	$	330	$	(1	) (1)	$	(126	)	$	24	$	179
Year ended December 26, 2015	$	179	$	1	(1)	$	19		$	128	$	71
Reserve for excess and obsolete inventories:
Year ended December 28, 2013	$	25,261	$	7,398	(3)	$	7,068		$	4,506	$	35,221
Year ended December 27, 2014	$	35,221	$	(762	) (1)	$	2,624		$	9,232	$	27,851
Year ended December 26, 2015	$	27,851	$	(648	) (1)	$	2,409		$	2,959	$	26,653

All amounts presented above have been restated to exclude the impact of our 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.