Valuation and Qualifying Accounts

12 Months Ended

Apr. 30, 2020

Valuation and Qualifying Accounts

Valuation and Qualifying Accounts

20. Valuation and Qualifying Accounts

Allowances for Accounts Receivable

	Balance				Charged to				Balance
	at Beginning				Other				at End of
	of Period		Provision		Accounts(a)		Deductions		Period
	(in thousands)
Fiscal Year Ended April 30, 2020	$	(6,432)	$	(2,348)	$	938	$	2,701	$	(5,141)
Fiscal Year Ended April 30, 2019		(9,633)		(1,064)		2,435		1,830		(6,432)
Fiscal Year Ended April 30, 2018		(9,851)		(366)		(596)		1,180		(9,633)

(a) Charged to other accounts represents the net (increase) decrease for specifically reserved accounts, as well as the net change in reserves for sales discounts, service charges and sales returns. The adoption of the new revenue recognition guidance on May 1, 2018 resulted in a $3.6 million reclassification in the Consolidated Balance Sheet from trade accounts and notes receivable to other accrued expenses and current liabilities for estimated sales returns. This reclass is reflected in charged to other accounts for the fiscal year ended April 30, 2019.

Valuation Allowance on Deferred Tax Assets Rollforward

	Balance		Additions				Balance
	at Beginning		Charged to Costs				at End of
	of Period		and Expenses		Deductions		Period
	(in thousands)
Fiscal Year Ended April 30, 2020	$	(1,112)	$	(9,071)	$	—	$	(10,183)
Fiscal Year Ended April 30, 2019		(448)		(664)		—		(1,112)
Fiscal Year Ended April 30, 2018		(297)		(151)		—		(448)