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INTANGIBLE ASSETS | 6 Months Ended
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Mar. 29, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
INTANGIBLE ASSETS | 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 |
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. 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 |
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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- Definition The entire disclosure for all or part of the information related to intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//350-30/tableOfContent + Details
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