ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

3 Months Ended

Dec. 27, 2019

Changes in AOCI by Component, Net of Tax

The changes in Accumulated Other Comprehensive Income (“AOCI”) by component, net of tax, for the three months ended December 27, 2019 were as follows:



	Foreign Currency Translation Adjustment		Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at September 27, 2019	$	4,790	$	(3,232	)	$	1,558
Other comprehensive income before reclassifications	700		—			700
Amounts reclassified from accumulated other comprehensive income	—		82			82
Tax effects	—		(21		)	(21		)
Balance at December 27, 2019	$	5,490	$	(3,171	)	$	2,319

The changes in AOCI by component, net of tax, for the three months ended December 28, 2018 were as follows:



	Foreign Currency Translation Adjustment			Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at September 28, 2018	$	7,796		$	(4,309	)	$	3,487
Other comprehensive loss before reclassifications	(1,700		)	—			(1,700		)
Amounts reclassified from accumulated other comprehensive income	—			138			138
Tax effects	—			(33		)	(33		)
Balance at December 28, 2018	$	6,096		$	(4,204	)	$	1,892

Reclassifications out of AOCI

The reclassifications out of AOCI for the three months ended December 27, 2019 were as follows:



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	82		Other income and expense
Tax effects	(21		)	Income tax expense
Total reclassifications for the period	$	61

The reclassifications out of AOCI for the three months ended December 28, 2018 were as follows:



				Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	138		Other income and expense
Tax effects	(33		)	Income tax expense
Total reclassifications for the period	$	105