ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 26, 2014

The Company's trade accounts receivable consist primarily of individual accounts, none of which is individually significant. Trade receivables are inherently exposed to credit risk, and thus the Company monitors the creditworthiness of its customers on an ongoing basis and provides a reserve for estimated uncollectible accounts. If the financial condition of the Company’s customers were to deteriorate, increases in its allowance for doubtful accounts may be needed.

The activity in the allowance for doubtful accounts consisted of the following (in thousands):



	Successor								Predecessor
	For the fiscal year ended					For the period September 8, 2012 through December 28, 2012			For the period December 31, 2011 through September 7, 2012
	December 26, 2014			December 27, 2013		For the period September 8, 2012 through December 28, 2012			For the period December 31, 2011 through September 7, 2012
Beginning balance	$	3,595		$	528	$	—		$	6,457
Charged to expense	2,743			1,981		530			1,285
Deductions⁽¹⁾	(2,148		)	1,086		(2		)	(2,967		)
Ending balance	$	4,190		$	3,595	$	528		$	4,775

____________________

(1) Accounts receivable previously charged to expense, written-off as uncollectible, net of recoveries.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References+ Details

INTERLINE BRANDS, INC./DE 10-K