CarParts.com, Inc. Annual report pursuant to Section 13 and 15(d)

Summary of Significant Accounting Policies and Nature of Operations (Tables)

12 Months Ended

Dec. 31, 2022

The following table provides an analysis of the allowance for sales returns and the allowance for doubtful accounts (in thousands):


			Charged to
	Balance at		Revenue,				Balance at
	Beginning		Cost or		Deductions or		End of
	of Period		Expenses		Recoveries		Period
Fifty-Two Weeks Ended December 31, 2022
Allowance for sales returns	$	2,936	$	44,950	$	(44,813)	$	3,073
Allowance for doubtful accounts		9		22		4		35
Fifty-Two Weeks Ended January 1, 2022
Allowance for sales returns	$	2,613	$	37,628	$	(37,305)	$	2,936
Allowance for doubtful accounts		1		123		(115)		9