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Schedule II-Valuation and Qualifying Accounts
 12 Months Ended
Sep. 30, 2023
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 2023:Beginning of periodCharged to Costs and ExpensesOther AdditionsOther DeductionsEnd of period
Allowance for doubtful accounts$— $49 $— $— (1)$49 
Inventory reserve$19,238 $4,284 $— $(2,237)(2)$21,285 
Valuation allowance for deferred taxes$21,750 $— $— $(267)(3)$21,483 
Fiscal 2022:
Allowance for doubtful accounts$687 $(245)$— $(442)(1)$— 
Inventory reserve$23,042 $(2,171)$— $(1,633)(2)$19,238 
Valuation allowance for deferred taxes$34,095 $— $— $(12,345)(3)$21,750 
Fiscal 2021:
Allowance for doubtful accounts$968 $(248)$— $(33)(1)$687 
Inventory reserve$31,163 $(2,965)$— $(5,156)(2)$23,042 
Valuation allowance for deferred taxes$46,561 $— $— $(12,466)(3)$34,095 
(1)Represents write-offs of specific accounts receivable.
(2)Sale or scrap of previously reserved inventory.
(3)
Reflects the net decrease in the valuation allowance primarily associated with the Company’s utilization of certain U.S. and foreign net operating losses for which a valuation allowance had previously been recorded, partially offset by an increase for U.S. and foreign tax credits, U.S. and foreign net operating losses and other deferred tax assets.