XML 38 R27.htm IDEA: XBRL DOCUMENT
v3.8.0.1

BALANCE SHEET COMPONENTS (Tables) | 3 Months Ended
--- | ---
Dec. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Components of significant balance sheet accounts | The following tables reflect the components of significant balance sheet accounts as of December 30, 2017 and September 30, 2017:
| As of
(in thousands) | December 30, 2017 |  | September 30, 2017
Short term investments, available-for-sale(1) | $ | 259,000 |  |  | $ | 216,000 |
Inventories, net: |  |  |  |  |
Raw materials and supplies | $ | 51,936 |  |  | $ | 44,239 |
Work in process | 43,212 |  |  | 40,827 |
Finished goods | 36,341 |  |  | 61,596 |
| 131,489 |  |  | 146,662 |
Inventory reserves | (24,806 | ) |  | (24,639 | )
| $ | 106,683 |  |  | $ | 122,023 |
Property, plant and equipment, net: |  |  |  |  |
Land | $ | 2,182 |  |  | $ | 2,182 |
Buildings and building improvements | 51,018 |  |  | 50,910 |
Leasehold improvements | 10,142 |  |  | 9,882 |
Data processing equipment and software | 34,957 |  |  | 34,700 |
Machinery, equipment, furniture and fixtures | 71,792 |  |  | 68,143 |
| 170,091 |  |  | 165,817 |
Accumulated depreciation | (98,371 | ) |  | (98,055 | )
| $ | 71,720 |  |  | $ | 67,762 |
Accrued expenses and other current liabilities: |  |  |  |  |
Wages and benefits | $ | 24,932 |  |  | $ | 47,411 |
Accrued customer obligations (2) (As Restated) | 26,923 |  |  | 52,460 |
Commissions and professional fees | 7,045 |  |  | 8,555 |
Deferred rent | 1,918 |  |  | 1,930 |
Severance (3) | 3,555 |  |  | 3,828 |
Other (As Restated) | 13,521 |  |  | 10,663 |
| $ | 77,894 |  |  | $ | 124,847 |
(1) | All short-term investments were classified as available-for-sale and were measured at fair value based on level one measurement, or quoted market prices, as defined by ASC 820. As of December 30, 2017 and September 30, 2017, fair value approximated the cost basis for short-term investments. The Company did not recognize any realized gains or losses on the sale of investments during the three months ended December 30, 2017 and December 31, 2016.
(2) | Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.
(3) | Includes the restructuring plan discussed in Note 3, severance payable in connection with the November 2017 departure of the Company's CFO of $1.2 million, and other severance payments.

X
- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts. + References No definition available. + Details
Name: | klic_SupplementalBalanceSheetInformationTableTextBlock
Namespace Prefix: | klic_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration