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Accounts Receivable
 12 Months Ended
May 03, 2020
Receivables [Abstract]  
Accounts Receivable

4.

ACCOUNTS RECEIVABLE

A summary of accounts receivable follows:

 

 

 

May 3,

 

 

April 28,

 

 

(dollars in thousands)

 

2020

 

 

2019

 

 

customers

 

$

25,649

 

 

$

24,370

 

 

allowance for doubtful accounts

 

 

(472

)

 

 

(393

)

 

allowance for cash discounts

 

 

(68

)

 

 

(186

)

 

reserve for returns and allowances and discounts

 

 

(16

)

 

 

(40

)

 

 

 

$

25,093

 

 

$

23,751

 

(1)

 

(1)

At April 28, 2019, accounts receivable totaled $23.8 million, of which $23.4 million and $378,000 were classified as accounts receivable and within current assets held for sale – discontinued operation, respectively, in the accompanying Consolidated Balance Sheet.    

A summary of the activity in the allowance for doubtful accounts follows:

 

(dollars in thousands)

 

2020

 

 

2019

 

 

2018

 

beginning balance

 

$

(393

)

 

$

(357

)

 

$

(414

)

provision for bad debts

 

 

(79

)

 

 

(84

)

 

 

57

 

write-offs, net of recoveries

 

 

—

 

 

 

48

 

 

 

—

 

ending balance

 

$

(472

)

 

$

(393

)

 

$

(357

)

 

A summary of the activity in the allowance for returns and allowances and discounts follows:

 

(dollars in thousands)

 

2020

 

 

2019

 

 

2018

 

beginning balance

 

$

(226

)

 

$

(1,433

)

 

$

(1,220

)

adoption of ASC Topic 606

 

 

—

 

 

 

1,145

 

 

 

—

 

provision for returns and allowances and discounts

 

 

(1,603

)

 

 

(2,180

)

 

 

(3,295

)

credits issued and discounts taken

 

 

1,745

 

 

 

2,242

 

 

 

3,082

 

ending balance

 

$

(84

)

 

$

(226

)

 

$

(1,433

)