Valuation and Qualifying Accounts

12 Months Ended

Aug. 31, 2023

Valuation and Qualifying Accounts

Valuation and Qualifying Accounts

Note 21—Valuation and Qualifying Accounts

The following table sets forth activity in the Company’s accounts receivable and sales return reserve:

Year ended	Balance at Beginning of Year		Charges to Operations		Deductions to Reserves		Balance at End of Year
August 31, 2023 (1)	$	610	$	2,967	$	(2,744)	$	833
August 31, 2022	$	451	$	953	$	(794)	$	610
August 31, 2021	$	438	$	751	$	(738)	$	451

(1) The increase in charges to operations for the year ended August 31, 2023 primarily relate to the addition of NuCera (including $1,300 of current year sales returns and $90 related to the opening balance adjustment).

The following table sets forth activity in the Company’s warranty reserve (the warranty reserve is included within accrued expenses on the consolidated balance sheet):

Year ended	Balance at Beginning of Year		Charges to Operations		Deductions to Reserves		Balance at End of Year
August 31, 2023	$	—	$	—	$	—	$	—
August 31, 2022	$	—	$	—	$	—	$	—
August 31, 2021	$	—	$	—	$	—	$	—