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Schedule II - Valuation and Qualifying Accounts
12 Months Ended
Jan. 01, 2023
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Schedule II - Valuation and Qualifying Accounts

BIG 5 SPORTING GOODS CORPORATION

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

(In thousands)

 

 

 

Balance at
Beginning of
Period

 

 

 

Charged to
Costs and
Expenses

 

 

 

Deductions

 

 

Balance at
End of Period

 

January 1, 2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful receivables

 

$

62

 

 

 

$

61

 

 

 

$

(79

)

 

$

44

 

Allowance for sales returns

 

$

2,528

 

 

 

$

(204

)

(1)

 

$

 

 

$

2,324

 

Inventory reserves

 

$

5,547

 

 

 

$

3,836

 

 

 

$

(3,919

)

 

$

5,464

 

January 2, 2022

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful receivables

 

$

58

 

 

 

$

83

 

 

 

$

(79

)

 

$

62

 

Allowance for sales returns

 

$

2,444

 

 

 

$

84

 

(1)

 

$

 

 

$

2,528

 

Inventory reserves

 

$

6,138

 

 

 

$

3,335

 

 

 

$

(3,926

)

 

$

5,547

 

January 3, 2021

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Allowance for doubtful receivables

 

$

58

 

 

 

$

44

 

 

 

$

(44

)

 

$

58

 

Allowance for sales returns

 

$

2,702

 

 

 

$

(258

)

(1)

 

$

 

 

$

2,444

 

Inventory reserves

 

$

6,796

 

 

 

$

2,954

 

 

 

$

(3,612

)

 

$

6,138

 

 

(1)
Represents an increase (decrease) in the required reserve based upon the Company’s evaluation of anticipated merchandise returns.