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COMMITMENTS, CONTINGENCIES AND CONCENTRATIONS (Notes)
 3 Months Ended
Jan. 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 labor costs incurred in correcting product failures during the warranty period.
The following table reflects the reserve for warranty activity for the three months ended January 2, 2021 and December 28, 2019: 
 Three months ended
(in thousands)January 2, 2021December 28, 2019
Reserve for warranty, beginning of period$9,576 $14,185 
Provision for warranty5,300 3,495 
Utilization of reserve(2,740)(2,966)
Reserve for warranty, end of period$12,136 $14,714 
Other Commitments and Contingencies
The following table reflects obligations not reflected on the Consolidated Condensed Balance Sheet as of January 2, 2021:
  Payments due by fiscal year
(in thousands)Total20212022202320242025thereafter
Inventory purchase obligation (1)
$362,675 $362,675 $— $— $— $— $— 
(1)The Company orders inventory components in the normal course of its business. A portion of these orders are non-cancellable and some orders impose varying penalties and charges in the event of cancellation.
Concentrations
The following table reflects significant customer concentrations as a percentage of net revenue for the three months ended January 2, 2021 and December 28, 2019:
Three months ended
January 2, 2021December 28, 2019
ASE Technology Holding22.7 %*
Haoseng Industrial Co., Ltd (1)
11.3 %*
(1)Distributor of the Company's products.
* Represented less than 10% of total net revenue
The following table reflects significant customer concentrations as a percentage of total accounts receivable as of January 2, 2021 and December 28, 2019:
 As of
January 2, 2021December 28, 2019
Forehope Electronic Co., Ltd17.5 %14.0 %
Haoseng Industrial Co., Ltd (1)
14.4 %*
Xinye (HK) Electronics. Co (1)
*14.1 %
Super Power International (1)
*10.4 %
(1)Distributor of the Company's products.
* Represented less than 10% of total accounts receivable