Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

inTEST CORPORATION
SCHEDULE II -- VALUATION AND QUALIFYING ACCOUNTS
(in thousands)

	Balance at Beginning of Period		Expense (Recovery)(1)		Additions (Deductions)			Reserve Amounts Acquired through Business Combinations		Foreign Currency Translation Adjustments			Balance at End of Period
Year Ended December 31, 2023
Allowance for doubtful accounts	$	496	$	-	$	(19	)	$	-	$	(3	)	$	474
Warranty reserve		673		351		(376	)		-		-			648
Year Ended December 31, 2022
Allowance for doubtful accounts	$	213	$	5	$	281		$	-	$	(3	)	$	496
Warranty reserve		531		473		(315	)		-		(16	)		673

(1) Bad debt recoveries in the table above do not include $198 and $470 for the years ended December 31, 2023 and 2022, respectively, that relate to receivables acquired in 2021 that were valued at $0 at the time of acquisition but were subsequently recovered.