WARRANTY RESERVES

6 Months Ended

Mar. 30, 2012

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 is provided below.

	Six months ended
	March 30,			April 1,
Warranty Reserve	2012			2011
	(thousands)
Reserve, beginning of period	$	448		$	303
Reserves of acquired companies					62
Provision/(reversal)		(18	)		192
Warranty costs		(58	)		(144	)
Reserve, end of period	$	372		$	413