| 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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2012 |
$ |
658 |
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|
$ |
— |
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|
$ |
280 |
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|
$ |
(188 |
) |
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$ |
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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2010 |
1,319 |
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— |
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|
649 |
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(1,207 |
) |
|
761 |
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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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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 |
) |
|
1,124 |
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2010 |
1,720 |
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— |
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|
4,867 |
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(5,212 |
) |
|
1,375 |
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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
|
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 |
) |
|
1,782 |
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2010 |
3,039 |
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— |
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|
5,516 |
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(6,419 |
) |
|
2,136 |
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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 ** |
|
Deductions ** |
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Ending
Balance
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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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2010 |
4,074 |
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— |
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(292 |
) |
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— |
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3,782 |
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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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2012 |
$ |
589 |
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|
$ |
— |
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|
$ |
66 |
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|
$ |
— |
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|
$ |
655 |
|
2011 |
777 |
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|
39 |
|
|
(227 |
) |
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— |
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|
589 |
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2010 |
636 |
|
|
— |
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|
141 |
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— |
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|
777 |
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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
|
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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2010 |
378 |
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|
— |
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(270 |
) |
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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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