Annual report pursuant to Section 13 and 15(d)

Allowance for Doubtful Accounts

v3.19.3
Allowance for Doubtful Accounts
 12 Months Ended
Sep. 28, 2019
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 (in thousands): 
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
Fiscal Year Ended September 30, 2017
21,069

 
2,921

 
(2,554
)
 
—

 
21,436

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


The allowance for doubtful accounts includes reserves for expected returns of $6.5 million and $6.9 million as of September 29, 2018, and September 30, 2017, respectively. 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.