WARRANTY RESERVES

6 Months Ended

Mar. 29, 2013

Product Warranties Disclosures [Abstract]

Product Warranty Disclosure [Text Block]

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.

A summary of additions to and charges against IEC's warranty reserves during the six month periods follows:

	Six Months Ended
	March 29,			March 30,
Warranty Reserve	2013			2012
	(thousands)
Reserve, beginning of period	$	388		$	448
Provision		(36	)		(18	)
Warranty costs	$	(59	)		(58	)
Reserve, end of period		293		$	372