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Fair Value Measurements (Tables)

12 Months Ended

Oct. 03, 2014

Fair Value Measurements [Abstract]

Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following table summarizes the Company's financial assets measured at fair value as of October 3, 2014:
		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	10,933	$	-	$	-	$	10,933
The following table summarizes the Company's financial assets measured at fair value as of September 27, 2013:
		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	8,948	$	-	$	-	$	8,948

Schedule of the Location and Amount of Income or Loss Recognized for Changes in Fair Value of Financial Instruments

The effect of changes in the fair value of financial instruments on the Consolidated Statements of Operations for the years ended October 3, 2014, September 27, 2013 and September 28, 2012, was:
	Location of (income) loss recognized in Statement of Operations	2014		2013		2012
Rabbi trust assets	Other (income) expense, net	$	(703)	$	(1,013)	$	(1,153)
Foreign currency forward contracts	Other (income) expense, net		-		13		306

Schedule of Assets Measured on a Non-Recurring Basis

			Level 1		Level 2		Level 3		Losses incurred
Goodwill		$	-	$	-	$	-	$	6,475
Tradename			-		-		3,400		2,000

No assets or liabilities were measured at fair value on a non-recurring basis in 2013.

The following table summarizes the Company’s assets measured at fair value on a non-recurring basis as of September 28, 2012 and the losses recognized in the Marine Electronics segment as a result of this measurement in 2012:

		Level 1		Level 2		Level 3		Losses incurred
Other Intangibles	$	-	$	-	$	-	$	609

X

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19279-110258



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a,b,bb)

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2C

-URI http://asc.fasb.org/extlink&oid=36462937&loc=SL7498348-110258



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258

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- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19296-110258

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258

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