Quarterly report pursuant to Section 13 or 15(d)

Accounting Policies (Tables)

Accounting Policies (Tables)

3 Months Ended

Dec. 30, 2018

As of December 30, 2018 and September 30, 2018, inventory included:

	(Thousands)
	December 30, 2018			September 30, 2018
Raw Material	$	5,703		$	5,580
Work in Process		4,147			3,478
Finished Goods		344			254
Gross Inventory	$	10,194		$	9,312
Less: Inventory Reserves		(1,673	)		(1,673	)
Net Inventory	$	8,521		$	7,639

Schedule of warranty reserves

	Three months ended
	December 30, 2018			December 31, 2017
Beginning balance	$	101		$	174

Incurred costs for warranties during the three month period		(7	)		—
Warranties reserved for new product shipped during the three month period⁽¹⁾		29			62
Change in estimate for pre-existing warranty liabilities as of prior period end⁽²⁾		(50	)		15
Ending balance	$	73		$	251

(1) Warranty expenses accrued to cost of sales (based on current period shipments and historical warranty return rate).

(2) Changes in estimated warranty liabilities recognized in cost of sales associated with: the period end customer returned warranty backlog, or the actual costs of repaired/replaced warranty units which were shipped to the customer during the current period.