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GOODWILL AND INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Oct. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Goodwill | The following table summarizes the Company’s recorded goodwill, where applicable, by reportable segments and the “All Others” category, as of October 1, 2022 and October 2, 2021:
(in thousands) |  | Wedge Bonding Equipment |  | APS |  | All Others |  | Total
Balance at October 2, 2021 |  | 18,280 |  |  | 26,388 |  |  | 28,281 |  |  | 72,949
Other |  | — |  |  | (481) |  |  | (4,372) |  |  | (4,853) |
Balance at October 1, 2022 |  | 18,280 |  |  | 25,907 |  |  | 23,909 |  |  | 68,096 |
Net intangible assets | The following table reflects net intangible assets as of October 1, 2022 and October 2, 2021:
|  | As of |  | Average estimated
(dollar amounts in thousands) |  | October 1, 2022 |  | October 2, 2021 |  | useful lives (in years)
Developed technology |  | $ | 89,017 |  |  | $ | 90,427 |  |  | 6.0 to 15.0
Accumulated amortization |  | $ | (58,636) |  |  | $ | (58,494) |  |  |
Net developed technology |  | $ | 30,381 |  |  | $ | 31,933 |  |  |
Customer relationships |  | $ | 33,515 |  |  | $ | 36,114 |  |  | 5.0 to 6.0
Accumulated amortization |  | $ | (33,515) |  |  | $ | (36,114) |  |  |
Net customer relationships |  | $ | — |  |  | $ | — |  |  |
In-process research and development(1) |  | $ | — |  |  | $ | 8,795 |  |  | N.A.
Accumulated amortization |  | $ | — |  |  | $ | — |  |  |
Net in-process research and development |  | $ | — |  |  | $ | 8,795 |  |  |
Trade and brand name |  | $ | 6,945 |  |  | $ | 7,374 |  |  | 7.0 to 8.0
Accumulated amortization |  | $ | (6,945) |  |  | $ | (7,275) |  |  |
Net trade and brand name |  | $ | — |  |  | $ | 99 |  |  |
Other intangible assets |  | $ | 4,700 |  |  | $ | 4,700 |  |  | 1.9 to 6.0
Accumulated amortization |  | $ | (3,142) |  |  | $ | (2,775) |  |  |
Net other intangible assets |  | $ | 1,558 |  |  | $ | 1,925 |  |  |
Net intangible assets |  | $ | 31,939 |  |  | $ | 42,752 |  |  |
(1) During the year ended October 1, 2022, $7.9 million of in-process research and development assets were transferred to developed technology (definite-lived intangible assets) as the research and development process was completed, and are being amortized over the period of estimated benefit using the straight-line method and the estimated useful life of six years.
Estimated annual amortization expense related to intangible assets | The following table reflects estimated annual amortization expense related to intangible assets as of October 1, 2022:
| As of
(in thousands) | October 1, 2022
Fiscal 2023 | $ | 5,348 |
Fiscal 2024 | $ | 5,348 |
Fiscal 2025 | $ | 5,348 |
Fiscal 2026 | $ | 5,348 |
Fiscal 2027 | $ | 4,685 |
Fiscal 2028 and thereafter | $ | 5,862 |
Total amortization expense | $ | 31,939 |

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