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Business Segment Information
6 Months Ended
Mar. 28, 2020
Segment Reporting [Abstract]  
Business Segment Information BUSINESS SEGMENT INFORMATION 
Our Chief Executive Officer (the Chief Operating Decision Maker) regularly reviews financial information for our two reportable segments, Test & Simulation and Sensors. Test & Simulation manufactures and sells equipment and related software and services which are used by customers to characterize a product's mechanical properties or performance or create a desired human experience. Sensors manufactures and sells high-performance sensors which provide measurements of vibration, pressure, position, force and sound in a variety of applications. 
In evaluating each segment's performance, our Chief Executive Officer focuses on income from operations. This measure excludes interest income and expense, income taxes and other non-operating items. Corporate expenses, including costs associated with various support functions such as human resources, information technology, legal, finance and accounting, and general and administrative costs are allocated to the reportable segments on the basis of revenue. The accounting policies of the reportable segments are the same as those described in Note 1 and Note 3 to the Consolidated Financial Statements found in our Annual Report on Form 10-K for the fiscal year ended September 28, 2019.
Intersegment revenue is based on standard costs with reasonable mark-ups established between the reportable segments. All significant intersegment amounts are eliminated to arrive at consolidated financial results.
Financial information by reportable segment is as follows:
 
 
Three Months Ended
 
Six Months Ended
 
 
March 28,
2020
 
March 30,
2019
 
March 28,
2020
 
March 30,
2019
Revenue
 
 
 
 
 
 
 
 
Test & Simulation
 
$
125,497

 
$
151,032

 
$
246,227

 
$
276,592

Sensors
 
86,198

 
82,375

 
171,733

 
160,325

Intersegment eliminations
 
(232
)
 
(361
)
 
(654
)
 
(690
)
Total revenue
 
$
211,463

 
$
233,046

 
$
417,306

 
$
436,227

 
 
 
 
 
 
 
 
 
Income from operations
 
 
 
 
 
 
 
 
Test & Simulation1
 
$
(805
)
 
$
12,684

 
$
6,191

 
$
20,015

Sensors
 
8,779

 
11,504

 
16,938

 
22,138

Intersegment eliminations
 
(4
)
 
(14
)
 
(1
)
 
(13
)
Total income from operations 1
 
$
7,970

 
$
24,174

 
$
23,128

 
$
42,140

1 
Test & Simulation Income from operations for the three and six months ended March 28, 2020 includes $6,138 of pre-tax severance and related expense. See Note 15 for additional information on restructuring and related costs.