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PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Jun. 27, 2021
PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS [Abstract] |
Property, and Plant and Equipment | Property, and plant and equipment consist of the following (in thousands):
| Estimated Useful Lives |  | June 27 2021 |  |  | June 28, 2020 |
Equipment, furniture and fixtures | 3 - 7 yrs |  | $ | 1,021 |  |  | $ | 808 |
Software | 5 yrs |  |  | 792 |  |  |  | 809 |
Leasehold improvements | 10 yrs or lease term, if shorter |  |  | 472 |  |  |  | 472 |
|  |  |  | 2,285 |  |  |  | 2,089 |
Less: accumulated depreciation/amortization |  |  |  | (1,840 | ) |  |  | (1,723 | )
|  |  | $ | 445 |  |  | $ | 366 |
Intangible Assets | Intangible assets consist of the following (in thousands):
|  |  | June 27, 2021 |  |  | June 28, 2020 |
| Estimated Useful Lives |  | Acquisition Cost |  |  | Accumulated Amortization |  |  | Net Value |  |  | Acquisition Cost |  |  | Accumulated Amortization |  |  | Net Value |
Trademarks and tradenames | 10 years |  | $ | 278 |  |  | $ | (209 | ) |  | $ | 69 |  |  | $ | 278 |  |  | $ | (181 | ) |  | $ | 97 |
Name change | 15 years |  |  | 70 |  |  |  | (30 | ) |  |  | 40 |  |  |  | 70 |  |  |  | (25 | ) |  |  | 45 |
Prototypes | 5 years |  |  | 74 |  |  |  | – |  |  |  | 74 |  |  |  | 230 |  |  |  | (217 | ) |  |  | 13 |
|  |  | $ | 422 |  |  | $ | (239 | ) |  | $ | 183 |  |  | $ | 578 |  |  | $ | (423 | ) |  | $ | 155 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
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