CONSOLIDATED VALUATION ACCOUNTS

12 Months Ended

Apr. 30, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

CONSOLIDATED VALUATION ACCOUNTS

AMERICAN SOFTWARE, INC.

CONSOLIDATED VALUATION ACCOUNTS

Years ended April 30, 2023, 2022, 2021

(In thousands)

Allowance for Doubtful Accounts

Year ended:	Balance at beginning of year		Amounts charged to expense	Other Additions (1)	Deductions (2)	Balance at end of year
April 30, 2023	$	423	—	—	5	418
April 30, 2022	$	430	—	—	7	423
April 30, 2021	$	264	—	166	—	430

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(1)Recovery of previously written-off amounts.

(2)Write-off of uncollectible accounts.

Deferred Income Tax Valuation Allowance

The deferred tax valuation allowance roll-forward is included in Item 8 of this Report in the Notes to Consolidated Financial Statements—Note 6.

See accompanying report of independent registered public accounting firm.