Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 30, 2017

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 26, 2015	$	179	$	1		(1)	$	19	$	128		$	71
Year ended December 31, 2016	$	71	$	(4	)	(1)	$	13	$	(1	)	$	81
Year ended December 30, 2017	$	81	$	204		(3)	$	6	$	61		$	230
Reserve for excess and obsolete inventories:
Year ended December 26, 2015	$	27,851	$	(648	)	(1)	$	2,409	$	2,959		$	26,653
Year ended December 31, 2016	$	26,653	$	1,789		(2)	$	1,125	$	8,082		$	21,485
Year ended December 30, 2017	$	21,485	$	2,661		(3)	$	1,148	$	4,106		$	21,188

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

) Changes in reserve balances resulting from foreign currency impact and reclassifications from other reserves.

(

3

) Changes in reserve balances resulting from foreign currency impact, reclassifications and the acquisition of Kita.