COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Tables)

9 Months Ended

Jun. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

The following table reflects the reserve for warranty activity for the three and nine months ended June 30, 2018 and July 1, 2017. The prior year periods have been adjusted for the restatement described in Note 2, "Restatement of Consolidated Financial Statements":



	Three months ended						Nine months ended
(in thousands)	June 30, 2018			July 1, 2017 As Restated			June 30, 2018			July 1, 2017 As Restated
Reserve for warranty, beginning of period (As Restated)	$	14,197		$	13,289		$	13,796		$	12,544
Provision for warranty	3,204			3,121			9,384			8,849
Utilization of reserve	(3,027		)	(2,570		)	(8,806		)	(7,553		)
Reserve for warranty, end of period	$	14,374		$	13,840		$	14,374		$	13,840

Obligations not reflected on the Consolidated Balance Sheet

The following table reflects obligations not reflected on the Consolidated Condensed Balance Sheet as of June 30, 2018:



			Payments due by fiscal year
(in thousands)	Total		2018		2019		2020		2021		thereafter
Inventory purchase obligation (1)	$	149,414	$	149,414	$	—	$	—	$	—	$	—
Operating lease obligations (2)	18,968		856		3,623		3,190		2,201		9,098
Total	$	168,382	$	150,270	$	3,623	$	3,190	$	2,201	$	9,098


(1)	The Company orders inventory components in the normal course of its business. A portion of these orders are non-cancellable, however, some orders impose 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 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 June 30, 2018, we recorded a financing obligation related to the Building of $16.2 million (see Note 11 above). The financing obligation is not reflected in the table above.

Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]

The following table reflects significant customer concentrations as a percentage of net revenue for the nine months ended June 30, 2018 and July 1, 2017.



	Nine months ended
	June 30, 2018		July 1, 2017
Haoseng Industrial Company Limited ⁽¹⁾	12.8	%	*

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 June 30, 2018 and July 1, 2017:



	As of
	June 30, 2018		July 1, 2017
Haoseng Industrial Company Limited ⁽¹⁾	27.6	%	21.8	%
Super Power International Ltd ⁽¹⁾	13.0	%	10.3	%
Siliconware Precision Industries Ltd.	*		13.4	%

(1) Distributor of the Company's products.

* Represented less than 10% of total accounts receivable