ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

6 Months Ended

Mar. 30, 2018

The changes in Accumulated Other Comprehensive Income (“AOCI”) by component, net of tax, for the three months ended March 30, 2018 were as follows:



	Foreign Currency Translation Adjustment			Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at December 29, 2017	$	10,903		$	(6,047	)	$	4,856
Other comprehensive loss before reclassifications	505			—			505
Amounts reclassified from accumulated other comprehensive income	(2,351		)	182			(2,169		)
Tax effects	—			(44		)	(44		)
Balance at March 30, 2018	$	9,057		$	(5,909	)	$	3,148

The changes in AOCI by component, net of tax, for the three months ended March 31, 2017 were as follows:



	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at December 30, 2016	$	6,778	$	(8,083	)	$	(1,305	)
Other comprehensive loss before reclassifications	874		—			874
Amounts reclassified from accumulated other comprehensive income	—		141			141
Tax effects	—		(54		)	(54		)
Balance at March 31, 2017	$	7,652	$	(7,996	)	$	(344	)

The changes in AOCI by component, net of tax, for the six months ended March 30, 2018 were as follows:



	Foreign Currency Translation Adjustment			Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at September 29, 2017	$	11,179		$	(6,186	)	$	4,993
Other comprehensive loss before reclassifications	229			—			229
Amounts reclassified from accumulated other comprehensive income	(2,351		)	365			(1,986		)
Tax effects	—			(88		)	(88		)
Balance at March 30, 2018	$	9,057		$	(5,909	)	$	3,148

The changes in AOCI by component, net of tax, for the six months ended March 31, 2017 were as follows:



	Foreign Currency Translation Adjustment			Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2016	$	10,525		$	(8,171	)	$	2,354
Other comprehensive income before reclassifications	(2,873		)	—			(2,873		)
Amounts reclassified from accumulated other comprehensive income	—			283			283
Tax effects	—			(108		)	(108		)
Balance at March 31, 2017	$	7,652		$	(7,996	)	$	(344	)

The reclassifications out of AOCI for the three months ended March 30, 2018 were as follows:



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	182		Other income and expense
Tax effects	(44		)	Income tax expense
Foreign currency translation adjustments:
Write off of currency translation adjustment gain	(2,351		)	Other income and expense
Total reclassifications for the period	$	(2,213	)

The reclassifications out of AOCI for the three months ended March 31, 2017 were as follows:



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	141		Cost of sales / Operating expense
Tax effects	(54		)	Income tax expense
Total reclassifications for the period	$	87

The reclassifications out of AOCI for the six months ended March 30, 2018 were as follows:



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	365		Other income and expense
Tax effects	(88		)	Income tax expense
Foreign currency translation adjustments:
Write off of currency translation adjustment gain	(2,351		)	Other income and expense
Total reclassifications for the period	$	(2,074	)

The reclassifications out of AOCI for the six months ended March 31, 2017 were as follows:



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	283		Cost of sales / Operating expense
Tax effects	(108		)	Income tax expense
Total reclassifications for the period	$	175