WARRANTY RESERVES

3 Months Ended

Dec. 30, 2011

WARRANTY RESERVES

NOTE 11. 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. An analysis of additions to and charges against IEC's consolidated warranty reserves during the quarters ended December 30, 2011 and December 31, 2010 is provided below.

	Three months ended
	December 30,			December 31,
Warranty Reserve	2011			2010
	(thousands)
Reserve, beginning of period	$	448		$	303
Reserve of acquired company		-			62
Provision		28			124
Warranty costs		(62	)		(85	)
Recoveries		-			-
Reserve, end of period	$	414		$	404