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Valuation and Qualifying Accounts
 12 Months Ended
Jul. 28, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]  
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]
CAMPBELL SOUP COMPANY
Valuation and Qualifying Accounts

For the Fiscal Years ended July 28, 2019, July 29, 2018, and July 30, 2017
(Millions)

This schedule of valuation and qualifying accounts should be read in conjunction with the Consolidated Financial Statements. These amounts exclude the Campbell Fresh operating segment and Campbell International, which were classified as part of Current assets of discontinued operations for the periods presented. See Note 3 to the Consolidated Financial Statements for additional information.
 
Balance at Beginning of Period
 
Charged to/
(Reduction in) Costs
and
Expenses
 
Deductions
 
Acquisitions
 


Balance at
End of
Period
Fiscal year ended July 28, 2019
 
 
 
 
 
 
 
 
 
Cash discount
$
6

 
$
132

 
$
(132
)
 
$
—

 
$
6

Bad debt reserve
3

 
1

 
(1
)
 
—

 
3

Returns reserve(1)
9

 
(2
)
 
(3
)
 
—

 
4

Total Accounts receivable allowances
$
18

 
$
131

 
$
(136
)
 
$
—

 
$
13

 
 
 
 
 
 
 
 
 
 
Fiscal year ended July 29, 2018
 
 
 
 
 
 
 
 
 
Cash discount
$
4

 
$
114

 
$
(114
)
 
$
2

 
$
6

Bad debt reserve
1

 
1

 
(1
)
 
2

 
3

Returns reserve(1)
3

 
4

 
—

 
2

 
9

Total Accounts receivable allowances
$
8

 
$
119

 
$
(115
)
 
$
6

 
$
18

 
 
 
 
 
 
 
 
 
 
Fiscal year ended July 30, 2017
 
 
 
 
 
 
 
 
 
Cash discount
$
4

 
$
109

 
$
(109
)
 
$
—

 
$
4

Bad debt reserve
1

 
—

 
—

 
—

 
1

Returns reserve(1)
4

 
(1
)
 
—

 
—

 
3

Total Accounts receivable allowances
$
9

 
$
108

 
$
(109
)
 
$
—

 
$
8

_______________________________________
(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 $107 in 2019, $104 in 2018, and $102 in 2017, or less than 2% of net sales.