| Schedule II - Consolidated Valuation and Qualifying Accounts |
SCHEDULE II — CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS
DELTA APPAREL, INC. AND SUBSIDIARIES
(In thousands)
ALLOWANCE FOR DOUBTFUL ACCOUNTS
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Beginning
Balance
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Acquisition
Accounting *
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Expense |
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Write-Offs/
Credits Issued
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Ending
Balance
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2013 |
$ |
750 |
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|
$ |
— |
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|
$ |
62 |
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|
$ |
(156 |
) |
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$ |
656 |
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2012 |
658 |
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— |
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|
280 |
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(188 |
) |
|
750 |
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2011 |
761 |
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— |
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|
711 |
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(814 |
) |
|
658 |
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RETURNS AND ALLOWANCES
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Beginning
Balance
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Acquisition
Accounting *
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Expense |
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Write-Offs/
Credits Issued
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Ending
Balance
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2013 |
$ |
1,562 |
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$ |
— |
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$ |
8,154 |
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|
$ |
(8,573 |
) |
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$ |
1,143 |
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2012 |
1,124 |
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— |
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|
9,864 |
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(9,426 |
) |
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1,562 |
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2011 |
1,375 |
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— |
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8,205 |
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(8,456 |
) |
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1,124 |
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TOTAL RESERVES FOR ALLOWANCES
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Beginning
Balance
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Acquisition
Accounting *
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Expense |
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Write-Offs/
Credits Issued
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Ending
Balance
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2013 |
$ |
2,312 |
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|
$ |
— |
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|
$ |
8,216 |
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$ |
(8,729 |
) |
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$ |
1,799 |
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2012 |
1,782 |
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— |
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10,144 |
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(9,614 |
) |
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2,312 |
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2011 |
2,136 |
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— |
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8,916 |
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(9,270 |
) |
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1,782 |
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MARKET AND OBSOLESCENCE RESERVE
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Beginning
Balance
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Acquisition
Accounting *
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Expense ** |
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Deductions ** |
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Ending
Balance
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2013 |
$ |
5,151 |
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$ |
— |
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|
$ |
1,616 |
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$ |
— |
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$ |
6,767 |
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2012 |
3,717 |
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— |
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|
1,434 |
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— |
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5,151 |
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2011 |
3,782 |
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— |
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(65 |
) |
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— |
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3,717 |
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SELF INSURANCE RESERVE
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Beginning
Balance
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Acquisition
Accounting *
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Expense ** |
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Deductions ** |
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Ending
Balance
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2013 |
$ |
655 |
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|
$ |
— |
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|
$ |
(160 |
) |
|
$ |
— |
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|
$ |
495 |
|
2012 |
589 |
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|
— |
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|
66 |
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|
— |
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|
655 |
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2011 |
777 |
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|
39 |
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(227 |
) |
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— |
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|
589 |
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DEFERRED TAX ASSET VALUATION ALLOWANCE
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Beginning
Balance
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Acquisition
Accounting *
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Expense ** |
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Deductions ** |
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Ending
Balance
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2013 |
$ |
122 |
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|
$ |
— |
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$ |
75 |
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$ |
— |
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$ |
197 |
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2012 |
108 |
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— |
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|
14 |
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— |
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|
122 |
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2011 |
108 |
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— |
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— |
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— |
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|
108 |
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______________________
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* |
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Represents the reserves provided for as a result of the acquisition of The Cotton Exchange. |
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** |
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Net change in the reserves and allowance are shown in the expense column. |
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