INCOME TAXES	3 Months Ended
Jan. 01, 2012
INCOME TAXES	12. INCOME TAXES For the quarters ended January 1, 2012 and January 2, 2011, we recorded an income tax benefit of $0.3 million on $44.9 million of pre-tax loss and an income tax benefit of $13.5 million on $14.8 million of pre-tax loss, respectively. Our effective income tax rate depends on various factors, such as tax legislation, the ratio of domestic and international pre-tax income, valuation allowances on both U.S. and foreign deferred tax assets and the effectiveness of our tax planning strategies. The effective tax rate for each of the quarters ended January 1, 2012 and January 2, 2011 was the combined calculated tax expenses and benefits for various jurisdictions. We had gross unrecognized tax benefits including interest and penalties of approximately $39.7 million and $36.6 million related to various U.S. and foreign jurisdictions at January 1, 2012 and October 2, 2011, respectively. These amounts include approximately $4.5 million and $4.2 million of interest and penalties at January 1, 2012 and October 2, 2011, respectively. Unrecognized tax benefits of approximately $37.0 million and $34.0 million at January 1, 2012 and October 2, 2011, respectively, would impact the effective tax rate if recognized. We are unaware of any position for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within the next twelve months. However, based on federal and state statute expirations in various jurisdictions, we anticipate a decrease in the unrecognized tax benefits of approximately $11.6 million within the next twelve months. We file U.S., state, and foreign income tax returns in jurisdictions with varying statutes of limitations. The 2007 through 2011 tax years generally remain subject to examination by federal tax authorities, by most state tax authorities and in significant foreign jurisdictions. Each quarter, we reassess our uncertain tax positions for additional unrecognized tax benefits, interest and penalties, and deletions due to statute expirations. We establish liabilities for possible assessments by tax authorities resulting from known tax exposures including, but not limited to, international tax issues and certain tax credits. We are currently undergoing an Internal Revenue Service examination as well as certain state examinations. There have been no significant proposed adjustments to date. We do not expect the results of any tax audits would have a material impact on our financial position or results of operations.

INCOME TAXES

3 Months Ended

Jan. 01, 2012

12. INCOME TAXES

For the quarters ended January 1, 2012 and January 2, 2011, we recorded an income tax benefit of $0.3 million on $44.9 million of pre-tax loss and an income tax benefit of $13.5 million on $14.8 million of pre-tax loss, respectively. Our effective income tax rate depends on various factors, such as tax legislation, the ratio of domestic and international pre-tax income, valuation allowances on both U.S. and foreign deferred tax assets and the effectiveness of our tax planning strategies. The effective tax rate for each of the quarters ended January 1, 2012 and January 2, 2011 was the combined calculated tax expenses and benefits for various jurisdictions.

We had gross unrecognized tax benefits including interest and penalties of approximately $39.7 million and $36.6 million related to various U.S. and foreign jurisdictions at January 1, 2012 and October 2, 2011, respectively. These amounts include approximately $4.5 million and $4.2 million of interest and penalties at January 1, 2012 and October 2, 2011, respectively. Unrecognized tax benefits of approximately $37.0 million and $34.0 million at January 1, 2012 and October 2, 2011, respectively, would impact the effective tax rate if recognized. We are unaware of any position for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within the next twelve months. However, based on federal and state statute expirations in various jurisdictions, we anticipate a decrease in the unrecognized tax benefits of approximately $11.6 million within the next twelve months.

We file U.S., state, and foreign income tax returns in jurisdictions with varying statutes of limitations. The 2007 through 2011 tax years generally remain subject to examination by federal tax authorities, by most state tax authorities and in significant foreign jurisdictions. Each quarter, we reassess our uncertain tax positions for additional unrecognized tax benefits, interest and penalties, and deletions due to statute expirations.

We establish liabilities for possible assessments by tax authorities resulting from known tax exposures including, but not limited to, international tax issues and certain tax credits. We are currently undergoing an Internal Revenue Service examination as well as certain state examinations. There have been no significant proposed adjustments to date. We do not expect the results of any tax audits would have a material impact on our financial position or results of operations.