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Valuation and Qualifying Accounts
 12 Months Ended
Jul. 30, 2017
Valuation and Qualifying Accounts Disclosure [Line Items]  
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]
CAMPBELL SOUP COMPANY
Valuation and Qualifying Accounts

For the Fiscal Years ended July 30, 2017, July 31, 2016, and August 2, 2015
(Millions)

 
Balance at Beginning of Period
 
Charged to/
(Reduction in) Costs
and
Expenses
 
Deductions
 


Balance at
End of
Period
Fiscal year ended July 30, 2017
 
 
 
 
 
 
 
Cash discount
$
4

 
$
109

 
$
(109
)
 
$
4

Bad debt reserve
3

 
—

 
(1
)
 
2

Returns reserve(1)
5

 
—

 
—

 
5

Total Accounts receivable allowances
$
12

 
$
109

 
$
(110
)
 
$
11

 
 
 
 
 
 
 
 
Fiscal year ended July 31, 2016
 
 
 
 
 
 
 
Cash discount
$
5

 
$
116

 
$
(117
)
 
$
4

Bad debt reserve
4

 
(1
)
 
—

 
3

Returns reserve(1)
4

 
2

 
(1
)
 
5

Total Accounts receivable allowances
$
13

 
$
117

 
$
(118
)
 
$
12

 
 
 
 
 
 
 
 
Fiscal year ended August 2, 2015
 
 
 
 
 
 
 
Cash discount
$
4

 
$
116

 
$
(115
)
 
$
5

Bad debt reserve
3

 
2

 
(1
)
 
4

Returns reserve(1)
5

 
—

 
(1
)
 
4

Total Accounts receivable allowances
$
12

 
$
118

 
$
(117
)
 
$
13

_______________________________________
(1) 
The returns reserve is evaluated quarterly and adjusted accordingly. During each period, returns are charged to net sales in the Consolidated Statements of Earnings as incurred. Actual returns were approximately $103 in 2017, $95 in 2016 and $105 in 2015, or less than 2% of net sales.