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COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Tables)

12 Months Ended

Sep. 28, 2013

Commitments and Contingencies Disclosure [Abstract]

Reserve for product warranty activity

The following table reflects the reserve for product warranty activity for fiscal 2013, 2012, and 2011: 

		Fiscal
(in thousands)		2013				2012				2011
Reserve for product warranty, beginning of period		$	2,412			$	2,245			$	2,657
Provision for product warranty		1,093				3,521				2,914
Product warranty costs paid		(2,311		)		(3,354		)		(3,326		)
Reserve for product warranty, end of period		$	1,194			$	2,412			$	2,245

Obligations not reflected on the Consolidated Balance Sheet

The following table reflects obligations not reflected on the Consolidated Balance Sheet as of September 28, 2013:

						Payments due by fiscal year
(in thousands)		Total				2014				2015				2016				2017				thereafter
Inventory purchase obligation (1)		$	57,229			$	57,229			$	—			$	—			$	—			$	—
Operating lease obligations (2)		31,211				3,700				3,380				2,761				2,364				19,006
Total		$	88,440			$	60,929			$	3,380			$	2,761			$	2,364			$	19,006

(1) The Company orders inventory components in the normal course of its business. A portion of these orders are non-cancelable and a portion may have varying penalties and charges in the event of cancellation.

(2) The Company has minimum rental commitments under various leases (excluding taxes, insurance, maintenance and repairs, which are also paid by the Company) primarily for various facility and equipment leases, which expire periodically through 2023 (not including lease extension options, if applicable).

Pursuant to ASC No. 840, Leases, for lessee's involvement in asset construction, the Company is considered the owner of the Building during the construction phase of the ADL.  As of September 28, 2013, the Company has recorded a financing obligation of $19.4 million related to the Building and is expected to record an additional $0.6 million over the construction term, which is expected to be completed in the next twelve months. This financing obligation is not reflected in the table above.

Under the lease agreement contemplated by the ADL, (the “Lease Agreement”), the term for the rental of the Initial Premises is expected to be 10 years (the “Initial Term”). Pte will have the option to renew for two additional ten-year terms. The combined annual rent and service charge for the Initial Term will range between approximately $4.0 to $5.0 million Singapore dollars. Subject to renting a minimum amount of space, Pte will have a right of first refusal for all space that becomes available in the Building, and the Landlord has agreed to make available a certain amount of additional space for rental at Pte's option which may be exercised at certain points during the second half of the Initial Term. Subject to renting a minimum amount of space for a certain period, Pte will have partial surrender rights. In addition, Pte will have termination rights after renting the Initial Premises for a certain period of time. The Lease Agreement is not in effect as of the date of this report and is not reflected in the above table.

Significant customer concentrations as a percentage of net revenue

The following tables reflect significant customer concentrations as a percentage of net revenue for fiscal 2013, 2012, and 2011:

		Fiscal
		2013			2012			2011
Siliconware Precision Industries Ltd.		11.0	%		14.9	%		*
Advanced Semiconductor Engineering		*			22.4	%		21.8	%

 * Represents less than 10% of net revenue

Significant customer concentrations as a percentage of total accounts receivable

The following table reflects significant customer concentrations as a percentage of total accounts receivable as of September 28, 2013 and September 29, 2012:

		As of
		September 28, 2013			September 29, 2012
Siliconware Precision Industries Ltd.		19.5	%		31.0	%
STATS ChipPAC Ltd		14.5	%		*
Haoseng Industrial Co., Ltd		11.9	%		15.0	%

* Represents less than 10% of total accounts receivable

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Tabular disclosure of future minimum payments for operating leases and inventory purchases during the period.

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Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

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Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-Paragraph 39

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