The following table presents the roll forward of each significant estimate, which balances are reflected as deductions from accounts receivable as of April 30, 2013, 2012 and 2011 and for the years then ended, respectively.
| Beginning Balance May 1 |
Current Provision |
Actual Credits in Current Period |
Ending Balance April 30 |
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For the year ended April 30, 2013 |
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Chargebacks |
$ | 10,477,000 | $ | 152,668,000 | $ | (149,788,000 | ) | $ | 13,357,000 | |||||||
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Sales discounts |
1,813,000 | 9,641,000 | (9,504,000 | ) | 1,950,000 | |||||||||||
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Sales allowances & returns |
5,745,000 | 50,514,000 | (49,384,000 | ) | 6,875,000 | |||||||||||
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Total adjustment for returns & price allowances |
$ | 18,035,000 | $ | 212,823,000 | $ | (208,676,000 | ) | $ | 22,182,000 | |||||||
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For the year ended April 30, 2012 |
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Chargebacks |
$ | 8,588,000 | $ | 128,993,000 | $ | (127,104,000 | ) | $ | 10,477,000 | |||||||
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Sales discounts |
2,353,000 | 8,907,000 | (9,447,000 | ) | 1,813,000 | |||||||||||
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Sales allowances & returns |
6,159,000 | 42,180,000 | (42,594,000 | ) | 5,745,000 | |||||||||||
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Total adjustment for returns & price allowances |
$ | 17,100,000 | $ | 180,080,000 | $ | (179,145,000 | ) | $ | 18,035,000 | |||||||
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For the year ended April 30, 2011 |
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Chargebacks |
$ | 6,509,000 | $ | 113,922,000 | $ | (111,843,000 | ) | $ | 8,588,000 | |||||||
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Sales discounts |
1,391,000 | 7,483,000 | (6,521,000 | ) | 2,353,000 | |||||||||||
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Sales allowances & returns |
6,470,000 | 34,995,000 | (35,306,000 | ) | 6,159,000 | |||||||||||
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Total adjustment for returns & price allowances |
$ | 14,370,000 | $ | 156,400,000 | $ | (153,670,000 | ) | $ | 17,100,000 | |||||||
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