XML 55 R43.htm IDEA: XBRL DOCUMENT v3.8.0.1

COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Tables)

12 Months Ended

Sep. 30, 2017

Commitments and Contingencies Disclosure [Abstract]

Reserve for product warranty activity

The following table reflects the reserve for product warranty activity for fiscal 2017, 2016, and 2015: 

		Fiscal
(in thousands)		2017 As Restated				2016 As Restated				2015 As Restated
Reserve for warranty, beginning of period		$	12,544			$	10,632			$	11,659
Addition from business combination		—				—				547
Provision for warranty		11,743				11,553				9,759
Utilization of reserve		(10,491		)		(9,641		)		(11,333		)
Reserve for warranty, end of period		$	13,796			$	12,544			$	10,632

Obligations not reflected on the Consolidated Balance Sheet

The following table reflects obligations not reflected on the Consolidated Balance Sheet as of September 30, 2017:

						Payments due by fiscal year
(in thousands)		Total				2018				2019				2020				2021				thereafter
Inventory purchase obligation (1)		$	106,084			$	106,084			$	—			$	—			$	—			$	—
Operating lease obligations (2)		19,958				3,781				2,879				2,556				1,841				8,901
Total		$	126,042			$	109,865			$	2,879			$	2,556			$	1,841			$	8,901

(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 2018 (not including lease extension options, if applicable).

Pursuant to ASC No. 840, Leases, for lessee's involvement in asset construction, the Company was considered the owner of the Building during the construction phase. The Building was completed on December 1, 2013 and Pte signed an agreement with the Landlord to lease from the Landlord approximately 198,000 square feet, representing approximately 70% of the Building. Following the completion of construction, we performed a sale-leaseback analysis pursuant to ASC 840-40 and determined that because of our continuing involvement, ASC 840-40 precluded us from derecognizing the asset and associated financing obligation. As such, we reclassified the asset from construction in progress to Property, Plant and Equipment and began to depreciate the building over its estimated useful life of 25 years. We concluded that the term of the financing obligation is 10 years. This is equal to the non-cancellable term of our lease agreement with the Landlord. As of September 30, 2017, we recorded a financing obligation related to the Building of $16.8 million (see Note 11 above). The financing obligation is not reflected in the table above.

Significant customer concentrations as a percentage of net revenue

The following tables reflect significant customer concentrations as a percentage of net revenue for fiscal 2017, 2016, and 2015:

		Fiscal
		2017			2016			2015
Haoseng Industrial Co., Ltd		10.1	%		11.5	%		*

 * 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 30, 2017 and October 1, 2016:

		As of
		September 30, 2017			October 1, 2016
Haoseng Industrial Co., Ltd		26.2	%		20.8	%

X

- Definition

The schedule of customer concentration on accounts receivable reported during the period.

+ References

No definition available.

+ Details

Name:	klic_ScheduleOfCustomerConcentrationOnAccountsReceivableTableTextBlock
Namespace Prefix:	klic_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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

+ References

No definition available.

+ Details

Name:	klic_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesAndInventoryPurchasesTableTextBlock
Namespace Prefix:	klic_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_CommitmentsAndContingenciesDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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=68068213&loc=d3e12565-110249

+ Details

Name:	us-gaap_ScheduleOfProductWarrantyLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration