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Fair Value Measurements (Tables)

9 Months Ended

Jun. 27, 2014

Fair Value Measurements [Abstract]

Schedule of Assets Measured on a Non-Recurring Basis

The following table summarizes the Company's assets measured at fair value on a non-recurring basis as of June 27, 2014 and the losses recognized as a result of this measurement in the three and nine month periods then ended.  The assets and losses were all included in the Outdoor Equipment segment:
		Level 1		Level 2		Level 3		Losses incurred
Goodwill	$	-	$	-	$	-	$	6,475
Tradename		-		-		3,400		2,000

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 June 27, 2014:
		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	11,026	$	-	$	-	$	11,026
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
The following table summarizes the Company's financial assets and liabilities measured at fair value as of June 28, 2013:
		Level 1		Level 2		Level 3		Total
Assets:
Rabbi trust assets	$	8,263	$	-	$	-	$	8,263
Liabilities:
Foreign currency forward contracts		-		79		-		79

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 Condensed Consolidated Statements
of Operations for the three months ended June 27, 2014 and June 28, 2013 was:
	Location of (income) loss	Three Months Ended
	recognized in Statement of	June 27		June 28
	Operations	2014		2013
Rabbi trust assets	Other expense (income), net	$	(490)	$	(1)
Foreign currency forward contracts	Other expense (income), net		-		(10)
The effect of changes in the fair value of financial instruments on the Condensed Consolidated Statements
of Operations for the nine months ended June 27, 2014 and June 28, 2013 was:
	Location of (income) loss	Nine Months Ended
	recognized in Statement of	June 27		June 28
	Operations	2014		2013
Rabbi trust assets	Other expense (income), net	$	(998)	$	(439)
Foreign currency forward contracts	Other expense (income), net		-		59

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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X

- 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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X

- 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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