WARRANTY RESERVES

3 Months Ended

Dec. 30, 2016

Product Warranties Disclosures [Abstract]

WARRANTY RESERVES

NOTE 8—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: 

	Three Months Ended
Warranty Reserve	December 30, 2016			January 1, 2016
(in thousands)
Reserve, beginning of period	$	180		$	399
Provision	29			133
Warranty costs	(34		)	(130		)
Reserve, end of period	$	175		$	402