Note 6 Commitments and Contingencies

9 Months Ended

Jun. 29, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

Commitments and Contingencies

Litigation and other contingencies. From time to time, the Company is a party to litigation, claims and other contingencies, including environmental and employee matters and examinations and investigations by governmental agencies, which arise in the ordinary course of business. The Company records a contingent liability when it is probable that a loss has been incurred and the amount of loss is reasonably estimable in accordance with ASC Topic 450, Contingencies, or other applicable accounting standards. As of June 29, 2013 and September 29, 2012, the Company had reserves of $23.0 million and $18.5 million, respectively, for environmental matters, litigation and other contingencies, excluding reserves for uncertain tax positions, which the Company believes is adequate. Such reserves are included in accrued liabilities and other long-term liabilities on the consolidated balance sheet.

As of June 29, 2013, the Company had $7.8 million of exposure, consisting of accounts receivable and inventory, with a certain customer that is experiencing financial difficulties. The customer has filed for bankruptcy in the U.S. The vast majority of the Company's exposure is with certain of the customer's foreign subsidiaries which are not part of the bankruptcy filing. The Company has reserved $5.9 million of this exposure, $5.1 million of which was provided in the first quarter of 2013, and continues to monitor this situation closely.

The Company is subject to various federal, state, local and foreign laws and regulations concerning environmental protection, including those addressing the discharge of pollutants into the air and water, the management and disposal of hazardous substances and wastes, the cleanup of contaminated sites, the materials used in products, and the recycling, treatment and disposal of materials. As of June 29, 2013, the Company is a party to a regulatory agency order with respect to a former site and has recorded a liability for this matter, representing the Company's current estimate of the costs required to assess and remediate the site. The Company believes it is reasonably possible that it will incur additional costs related to this matter, but cannot reasonably estimate such amount at this time.

Warranty Reserve. The following table presents information with respect to warranty reserves, which are included in accrued liabilities on the condensed consolidated balance sheets:

	As of
	June 29, 2013			June 30, 2012
	(In thousands)
Beginning balance — end of prior year	$	14,649		$	15,672
Additions to accrual	5,447			6,544
Utilization of accrual	(6,434		)	(6,785		)
Ending balance — current quarter	$	13,662		$	15,431