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Schedule II-Valuation and Qualifying Accounts

12 Months Ended

Oct. 03, 2020

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II-Valuation and Qualifying Accounts

KULICKE AND SOFFA INDUSTRIES, INC.

Schedule II-Valuation and Qualifying Accounts

(in thousands)


Fiscal 2020:						Beginning of period						Charged to Costs and Expenses						Other Additions						Other Deductions						End of period
Allowance for doubtful accounts						$	597					$	371					$	—					$	—		(1)			$	968

Inventory reserve						$	29,313					$	4,170					$	—					$	(2,320)		(2)			$	31,163

Valuation allowance for deferred taxes						$	58,411					$	6,887		(3)			$	—					$	—					$	65,298


Fiscal 2019:
Allowance for doubtful accounts						$	385					$	212					$	—					$	—		(1)			$	597

Inventory reserve						$	26,889					$	2,657					$	—					$	(233)		(2)			$	29,313

Valuation allowance for deferred taxes						$	37,249					$	—					$	21,162		(3)			$	—					$	58,411


Fiscal 2018:
Allowance for doubtful accounts						$	79					$	383					$	—					$	(77)		(1)			$	385

Inventory reserve						$	24,639					$	4,897					$	—					$	(2,647)		(2)			$	26,889

Valuation allowance for deferred taxes						$	29,614					$	—					$	7,635		(3)			$	—					$	37,249

(1)			Represents write-offs of specific accounts receivable.
(2)			Sale or scrap of previously reserved inventory.
(3)			Reflects the net increase in the valuation allowance primarily associated with the Company's U.S. tax credits, U.S. and foreign net operating losses and other deferred tax assets.