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REVENUE | 3 Months Ended
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Dec. 30, 2022
Revenue from Contract with Customer [Abstract] |
REVENUE | REVENUE Disaggregation of Revenue Revenue is disaggregated from contracts by geographic region and by reportable operating segment, which the Company believes best depicts how the nature, amount, timing, and uncertainty of revenues and cash flows are affected by economic factors. The following table disaggregates the Company’s revenue by geographic region:
| Three Months Ended |  |
(In millions) | December 30, 2022 |  | December 31, 2021 |  |  |  |
Americas | $ | 74.8 |  |  | $ | 60.5 |  |  |  |  |
EMEA | 64.0 |  |  | 67.4 |  |  |  |  |
APAC | 66.8 |  |  | 70.9 |  |  |  |  |
| $ | 205.6 |  |  | $ | 198.8 |  |  |  |  |
Revenue in the United States was $74.1 million and $58.8 million for the three months ended December 30, 2022 and December 31, 2021, respectively. Our products are sold in three geographic regions: the Americas, EMEA, and APAC. The Americas includes North America (primarily the United States) and Latin America. EMEA includes Europe, Russia, the Middle East, India and Africa. APAC includes Asia (other than India) and Australia. Revenues by region are based on the known final destination of products sold. Refer to Note 15, Segment Information, for the disaggregation of the Company’s revenue based on reportable operating segments. Contract Balances The following table summarizes the changes in the contract assets and refund liabilities for the three months ended December 30, 2022 and December 31, 2021:
| Contract Assets |  |  |
| Three Months Ended |  |  |
(In millions) | December 30, 2022 |  | December 31, 2021 |  |  |
Balance at beginning of period | $ | 25.4 |  |  | $ | 24.3 |  |  |  |
Costs recovered from product returns during the period | (1.5) |  |  | (1.5) |  |  |  |
Contract asset from shipments of products, subject to return during the period | 1.5 |  |  | 1.8 |  |  |  |
Balance at end of period | $ | 25.4 |  |  | $ | 24.6 |  |  |  |
| Refund Liabilities |  |  |
| Three Months Ended |  |  |
(In millions) | December 30, 2022 |  | December 31, 2021 |  |  |
Balance at beginning of period | $ | 28.2 |  |  | $ | 27.0 |  |  |  |
Release of refund liability included in beginning of year refund liability | (1.6) |  |  | (1.6) |  |  |  |
Additions to refund liabilities | 1.7 |  |  | 1.9 |  |  |  |
Balance at end of period | $ | 28.3 |  |  | $ | 27.3 |  |  |  |
During the three months ended December 30, 2022, the Company recognized revenue of $4.2 million related to deferred revenues which existed at September 30, 2022. During the three months ended December 31, 2021, the Company recognized revenue of $4.1 million related to deferred revenues that existed at October 1, 2021.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI https://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 + Details
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