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Segment Information | 12 Months Ended
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Oct. 02, 2021
Segment Reporting [Abstract] |
Segment Information | 11. Segment Information We manage our business in two operating segments: (i) the Bus segment, which includes the manufacture and assembly of buses to be sold to a variety of customers across the U.S., Canada, and in international markets; and (ii) the Parts segment, which consists primarily of the purchase of parts from third parties to be sold to dealers within the Company’s network. The tables below present segment net sales and gross profit for the periods presented: Net sales
(in thousands) | 2021 |  | 2020 |  | 2019
Bus (1) | $ | 625,198 |  |  | $ | 822,616 |  |  | $ | 952,242 |
Parts (1) | 58,797 |  |  | 56,605 |  |  | 66,632 |
Segment net sales | $ | 683,995 |  |  | $ | 879,221 |  |  | $ | 1,018,874 |
(1) Parts segment revenue includes $3.8 million, $4.1 million, and $3.5 million for fiscal 2021, fiscal 2020 and fiscal 2019, respectively, related to inter-segment sales of parts that was eliminated by the Bus segment upon consolidation. Gross profit
(in thousands) | 2021 |  | 2020 |  | 2019
Bus | $ | 50,394 |  |  | $ | 76,059 |  |  | $ | 110,015 |
Parts | 21,747 |  |  | 20,141 |  |  | 23,459 |
Segment gross profit | $ | 72,141 |  |  | $ | 96,200 |  |  | $ | 133,474 |
The following table is a reconciliation of segment gross profit to consolidated income before income taxes for the fiscal years presented:
(in thousands) | 2021 |  | 2020 |  | 2019
Segment gross profit | $ | 72,141 |  |  | $ | 96,200 |  |  | $ | 133,474 |
Adjustments: |  |  |  |  |
Selling, general and administrative expenses | (65,619) |  |  | (74,206) |  |  | (89,642) |
Interest expense | (9,682) |  |  | (12,252) |  |  | (12,879) |
Interest income | 4 |  |  | 11 |  |  | 9 |
Other income (expense), net | 1,776 |  |  | 738 |  |  | (1,331) |
Loss on debt modification | (598) |  |  | — |  |  | — |
(Loss) income before income taxes | $ | (1,978) |  |  | $ | 10,491 |  |  | $ | 29,631 |
Sales are attributable to geographic areas based on customer location and were as follows for the fiscal years presented:
(in thousands) | 2021 |  | 2020 |  | 2019
United States | $ | 601,751 |  |  | $ | 795,207 |  |  | 929,523 |
Canada | 75,644 |  |  | 79,442 |  |  | 80,056 |
Rest of world | 6,600 |  |  | 4,572 |  |  | 9,295 |
Total net sales | $ | 683,995 |  |  | $ | 879,221 |  |  | 1,018,874 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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