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INTANGIBLE ASSETS (Tables) | 6 Months Ended
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Mar. 29, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Summary of Amortization Expense of Intangible Assets | Amortization expense related to intangible assets is as follows (in thousands):
| Three Months Ended |  | Six Months Ended
| March 29, 2024 |  | March 31, 2023 |  | March 29, 2024 |  | March 31, 2023
Cost of revenue | $ | 4,200 |  |  | $ | 988 |  |  | $ | 6,142 |  |  | $ | 1,898 |
Research and development | 1,043 |  |  | — |  |  | 2,087 |  |  | — |
Selling, general and administrative | 4,121 |  |  | 5,764 |  |  | 8,919 |  |  | 11,667 |
Total | $ | 9,364 |  |  | $ | 6,752 |  |  | $ | 17,148 |  |  | $ | 13,565 |
Summary of Activity in Intangible Assets and Goodwill | A summary of the activity in gross intangible assets as of March 29, 2024 and September 29, 2023 is as follows (in thousands):
| March 29, 2024 |
| Gross Carrying Amount |  |  |  | Accumulated Amortization |  | Net Carrying Amount |
Acquired technology | $ | 213,012 |  |  |  |  | $ | (182,670) |  |  | $ | 30,342 |  |
Customer relationships | 274,652 |  |  |  |  | (234,626) |  |  | 40,026 |  |
Favorable contract | 14,500 |  |  |  |  | (3,026) |  |  | 11,474 |  |
Internal-use software | 8,350 |  |  |  |  | (2,087) |  |  | 6,263 |  |
Trade name (1) | 5,200 |  |  |  |  | (292) |  |  | 4,908 |  |
Balance as of March 29, 2024 (2) | $ | 515,714 |  |  |  |  | $ | (422,701) |  |  | $ | 93,013 |  |
| September 29, 2023
| Gross Carrying Amount |  |  |  | Accumulated Amortization |  | Net Carrying Amount
Acquired technology | $ | 191,369 |  |  |  |  | $ | (179,558) |  |  | $ | 11,811 |
Customer relationships | 267,621 |  |  |  |  | (225,827) |  |  | 41,794 |
Internal-use software | 8,350 |  |  |  |  | — |  |  | 8,350 |
Trade name (1) | 5,200 |  |  |  |  | (161) |  |  | 5,039 |
Balance as of September 29, 2023 (2) | $ | 472,540 |  |  |  |  | $ | (405,546) |  |  | $ | 66,994 |
(1) Includes an indefinite-lived trade name of $3.4 million that is not amortized. (2) Foreign intangible asset carrying amounts were affected by foreign currency translation.
Summary of Estimated Amortization of Intangible Assets in Future Fiscal Years | As of March 29, 2024, our estimated amortization of our intangible assets in future fiscal years was as follows (in thousands):
| 2024 Remaining | 2025 | 2026 | 2027 | 2028 | Thereafter | Total
Amortization expense | $ | 19,419 |  | 24,716 |  | 13,530 |  | 11,045 |  | 8,172 |  | 12,731 |  | $ | 89,613 |
Schedule of Goodwill | A summary of the changes in goodwill as of March 29, 2024 is as follows (in thousands):
| March 29, 2024 |
Balance as of September 29, 2023 | $ | 323,398 |  |
Acquired (1) | 7,089 |  |
Foreign currency translation adjustment | (114) |  |
Balance as of March 29, 2024 | $ | 330,373 |  |
(1) The balance consists of an increase of $8.6 million to goodwill related to measurement period adjustments for the RF Business Acquisition and a reduction of $1.5 million to goodwill related to measurement period adjustments for the Linearizer Acquisition. For additional information refer to Note 3 - Acquisitions.

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