WARRANTY RESERVES

12 Months Ended

Sep. 30, 2015

Product Warranties Disclosures [Abstract]

WARRANTY RESERVES

Note 12—WARRANTY RESERVES

IEC generally warrants its products and workmanship for up to twelve months from date of sale.  As an offset to warranty claims, the Company is sometimes able to obtain reimbursement from suppliers for warranty-related costs or losses.  Based on historical warranty claims experience and in consideration of sales trends, a reserve is maintained for estimated future warranty costs to be incurred on products and services sold through the balance sheet date.

A summary of additions to and charges against IEC’s warranty reserves during the period follows: 

	Years Ended
Warranty Reserve	September 30, 2015			September 30, 2014
(in thousands)
Reserve, beginning of period	$	251		$	219
Provision	436			296
Warranty costs	(288		)	(264		)
Reserve, end of period	$	399		$	251