Peets Coffee & Tea, Inc., is a specialty coffee roaster and marketer of branded fresh-roasted whole bean coffee. It recently disclosed the following information concerning the Allowance for Doubtful Accounts on its Form 10-K Annual Report submitted to the Securities and Exchange Commission. A summary of the Allowance for Doubtful Accounts is as follows (dollars in thousands): Allowance for Doubtful Accounts Balance at Beginning of Period Additions (Charges) to Expense Write-Offs Balance at End of Period Year 1 $ 104 $ ? $ 17 $ 164 Year 2 164 185 ? 87 Year 3 87 22 7 102