Annual report pursuant to Section 13 and 15(d)

Allowance for Doubtful Accounts

v3.20.2
Allowance for Doubtful Accounts
12 Months Ended
Sep. 26, 2020
Receivables [Abstract]  
Allowance for Doubtful Accounts Allowance for Doubtful Accounts
The allowance for doubtful accounts includes reserves for collectability determined by past credit history with customers, their current financial condition and their expected deductions.
Changes in the allowance for doubtful accounts are summarized below: 
Description Balances at
Beginning
of Period
Charged/
(Credited)  to
Costs and
Expenses
Asset
Write-Offs,
Less
Recoveries
Reclassification of Product Return Reserve Balances at
End of
Period
(in thousands)
Fiscal Year Ended September 29, 2018 21,436  2,132  557  —  24,125 
Fiscal Year Ended September 28, 2019 24,125  6,906  (3,438) (6,465) 21,128 
Fiscal Year Ended September 26, 2020 21,128  6,771  (238) —  27,661 
The allowance for doubtful accounts includes reserves for expected returns of $6.5 million as of September 29, 2018. The Company began recording reserves for expected returns as part of accrued expenses on the consolidated balance sheet upon its adoption of ASC Topic 606. Accordingly, $6.5 million was reclassified out of the allowance for doubtful accounts at the beginning of the Company's first fiscal quarter of 2019.