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REVENUE RECOGNITION | 3 Months Ended
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Dec. 29, 2023
Revenue from Contract with Customer [Abstract] |
REVENUE RECOGNITION | REVENUE RECOGNITION 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 29, 2023 |  | December 30, 2022 |  |  |  |
Americas | $ | 62.4 |  |  | $ | 66.6 |  |  |  |  |
EMEA | 66.0 |  |  | 65.3 |  |  |  |  |
APAC | 61.6 |  |  | 73.7 |  |  |  |  |
| $ | 190.0 |  |  | $ | 205.6 |  |  |  |  |
Revenue in the United States was $60.6 million and $65.4 million for the three months ended December 29, 2023 and December 30, 2022, 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, 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. Right of Return Assets and Refund Liabilities Right of return assets are included within the prepaid expenses and other current assets, and other assets balances in the Condensed Consolidated Balance Sheets. Refund liabilities are included within the accrued liabilities and other current liabilities and other long-term liabilities balances in the Condensed Consolidated Balance Sheets. The following table summarizes the changes in the right of return assets and refund liabilities for the three months ended December 29, 2023 and December 30, 2022:
| Right of Return Assets |  |  |
| Three Months Ended |  |  |
(In millions) | December 29, 2023 |  | December 30, 2022 |  |  |
Balance at beginning of period | $ | 26.0 |  |  | $ | 25.4 |  |  |  |
Costs recovered from product returns during the period | (1.9) |  |  | (1.5) |  |  |  |
Right of return assets from shipments of products subject to return during the period | 1.4 |  |  | 1.5 |  |  |  |
Balance at end of period | $ | 25.5 |  |  | $ | 25.4 |  |  |  |
| Refund Liabilities |  |  |
| Three Months Ended |  |  |
(In millions) | December 29, 2023 |  | December 30, 2022 |  |  |
Balance at beginning of period | $ | 28.9 |  |  | $ | 28.2 |  |  |  |
Release of refund liability included in beginning of year refund liability | (2.1) |  |  | (1.6) |  |  |  |
Additions to refund liabilities | 1.5 |  |  | 1.7 |  |  |  |
Balance at end of period | $ | 28.3 |  |  | $ | 28.3 |  |  |  |
Contract Balances During the three months ended December 29, 2023, the Company recognized revenue of $6.8 million related to deferred revenues which existed at September 29, 2023. During the three months ended December 30, 2022, the Company recognized revenue of $4.2 million related to deferred revenues that existed at September 30, 2022.

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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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-9 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-15 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-13 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org//606/tableOfContent + Details
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