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COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Notes) | 12 Months Ended
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Oct. 02, 2021
Commitments and Contingencies Disclosure [Abstract] |
COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS | COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS Warranty Expense The Company's equipment is generally shipped with a one-year warranty against manufacturing defects. The Company establishes reserves for estimated warranty expense when revenue for the related equipment is recognized. The reserve for estimated warranty expense is based upon historical experience and management's estimate of future warranty costs, including product part replacement, freight charges and related labor costs expected to be incurred to correct product failures during the warranty period. The following table reflects the reserve for product warranty activity for fiscal 2021, 2020, and 2019:
|  | Fiscal
(in thousands) |  | 2021 |  | 2020 |  | 2019
Reserve for warranty, beginning of period |  | $ | 9,576 |  |  | $ | 14,185 |  |  | $ | 14,474 |
Provision for warranty |  | 18,889 |  |  | 14,004 |  |  | 12,140 |
Changes in the estimation of warranty reserve |  | — |  |  | (5,417) |  |  | — |
Utilization of reserve |  | (11,504) |  |  | (13,196) |  |  | (12,429) |
Reserve for warranty, end of period |  | $ | 16,961 |  |  | $ | 9,576 |  |  | $ | 14,185 |
For the change in estimation of warranty reserve, see Note 1 for details. O ther Commitments and Contingencies The following table reflects obligations not reflected on the Consolidated Balance Sheet as of October 2, 2021:
|  |  |  | Payments due by fiscal year
(in thousands) |  | Total |  | 2022 |  | 2023 |  | 2024 |  | 2025 |  | Thereafter
Inventory purchase obligation (1) |  | $ | 591,845 |  |  | $ | 591,845 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
(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. From time to time, the Company is party to or the target of lawsuits, claims, investigations and proceedings, including for personal injury, intellectual property, commercial, contract, and employment matters, which are handled and defended in the ordinary course of business. The Company accrues a contingent loss liability for such matters when it is probable that a liability has been incurred and the amount can be reasonably estimated. When a single amount cannot be reasonably estimated but the cost can be estimated within a range, the Company accrues the minimum amount. The Company expenses legal costs, including those expected to be incurred in connection with a loss contingency, as incurred. Concentrations The following tables reflect significant customer concentrations as a percentage of net revenue for fiscal 2021, 2020, and 2019:
|  | Fiscal
|  | 2021 |  | 2020 |  | 2019
ASE Technology Holding |  | 17.4 | % |  | * |  | *
* Represents less than 10% of total net revenue The following table reflects significant customer concentrations as a percentage of total accounts receivable as of October 2, 2021 and October 3, 2020:
|  | As of
|  | October 2, 2021 |  | October 3, 2020
Tianshui Huatian Technology Co., Ltd |  | 18.2 | % |  | *
Haoseng Industrial Co., Ltd (1) |  | 14.3 | % |  | *
Forehope Electronic Co., Ltd |  | * |  | 20.0 | %
Regent Manner Limited |  | * |  | 10.3 | %
* Represents less than 10% of total accounts receivable (1) Distributor of the Company's products

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