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Note 10 Restructuring Costs | 12 Months Ended
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Oct. 01, 2011
Restructuring and Related Activities [Abstract] |
Restructuring and Related Activities Disclosure [Text Block] | Restructuring Costs Costs associated with restructuring activities are accounted for in accordance with ASC Topic 420, Exit or Disposal Cost Obligations, or ASC Topic 712, Compensation - Nonretirement Postemployment Benefits, as applicable. Pursuant to ASC Topic 712, liabilities for employee severance are recorded when payment of severance is considered probable and the amount is estimable. For restructuring costs other than employee severance accounted under ASC Topic 712, a liability is recognized in accordance with ASC Topic 420 only when incurred. Restructuring Plans - 2011 During 2011, the Company initiated two separate restructuring actions. The Company changed its management structure and moved high volume manufacturing activities to a lower cost region. In connection with these actions, the Company incurred employee severance and benefits costs of $6.6 million for approximately 200 terminated employees. As of October 1, 2011, $4.0 million of severance remains payable, the majority of which is expected to be paid in early 2012. In 2011, the Company determined that certain assets still being actively marketed for sale, with a carrying value of $32.2 million, no longer met the held-for-sale criteria and reclassified these assets to held-for-use. As a result, $4.0 million was recorded, representing the cumulative amount of depreciation expense that was not recorded while the assets were classified as held-for-sale. Restructuring Plans - 2010 and prior The Company initiated a restructuring plan in 2010 as a result of a business combination. Pursuant to this plan, the Company expects to incur costs up to $15.0 million to consolidate certain facilities and eliminate redundant employees, of which $11.3 million has been incurred to date. The amount of costs ultimately incurred will depend on the Company's ability to recover ongoing lease costs for vacant facilities by subleasing such facilities to third parties. Due to completion of all actions under restructuring plans initiated prior to 2011 and immateriality of the remaining accrual balance related to such plans, these plans have been combined for disclosure purposes. The Company expects to incur restructuring costs in future periods associated primarily with vacant facilities until such time as those facilities have been sold or leased to third parties. Below is a summary of restructuring costs associated with facility closures and other consolidation efforts that were implemented prior to 2011:
| Employee Termination / Severance and Related Benefits Cash |  | Leases and Facility Shutdown and Consolidation Costs Cash |  | Total
| (In thousands)
Balance at September 27, 2008 | $ | 24,185 |  |  | $ | 4,288 |  |  | $ | 28,473 |
Charges to operations | 37,693 |  |  | 24,479 |  |  | 62,172 |
Charges utilized | (46,398 | ) |  | (24,935 | ) |  | (71,333 | )
Reversal of accrual | (4,725 | ) |  | (187 | ) |  | (4,912 | )
Balance at October 3, 2009 | 10,755 |  |  | 3,645 |  |  | 14,400 |
Charges to operations | 7,873 |  |  | 16,320 |  |  | 24,193 |
Charges utilized | (11,104 | ) |  | (18,586 | ) |  | (29,690 | )
Reversal of accrual | (2,094 | ) |  | (277 | ) |  | (2,371 | )
Balance at October 2, 2010 | 5,430 |  |  | 1,102 |  |  | 6,532 |
Charges to operations | 2,481 |  |  | 19,691 |  |  | 22,172 |
Charges utilized | (5,534 | ) |  | (19,377 | ) |  | (24,911 | )
Balance at October 1, 2011 | $ | 2,377 |  |  | $ | 1,416 |  |  | $ | 3,793 |
Costs incurred with respect to facilities consist primarily of 1) costs to maintain vacant facilities that are owned until such facilities can be sold and 2) the portion of the Company's lease payments that have not been recovered due to the absence of sublease income for vacant lease properties. During 2011, in connection with restructuring plans initiated in 2010 or earlier, the Company recorded restructuring charges for severance and related benefits for approximately 30 terminated employees and closed or consolidated two facilities. During 2010, the Company recorded restructuring charges for severance and related benefits for approximately 950 terminated employees and initiated the closure or consolidation of six facilities. During 2009, the Company closed or consolidated six facilities and terminated approximately 5,400 employees.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 + Details
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