WARRANTY RESERVES

3 Months Ended

Dec. 28, 2012

Product Warranties Disclosures [Abstract]

Product Warranty Disclosure [Text Block]

NOTE 9. 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 three month periods follows:

	Three Months Ended
	December 28,			December 30,
Warranty Reserve	2012			2011
	(thousands)
Reserve, beginning of period	$	388		$	448
Provision		15			28
Warranty costs		(23	)		(62	)
Reserve, end of period	$	380		$	414