WARRANTY RESERVES (Tables)

3 Months Ended

Jan. 01, 2021

Product Warranties Disclosures [Abstract]

Schedule of Product Warranty Liability

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

	Three Months Ended
Warranty Reserve	January 1, 2021		December 27, 2019
(in thousands)
Reserve, beginning of period	$	100	$	165
Provision	38		13
Warranty costs	(12)		(23)
Reserve, end of period	$	126	$	155