Summary of Significant Accounting Policies (Tables)

12 Months Ended

Oct. 03, 2020

Accounting Policies [Abstract]

Schedules of concentration of credit risk

As of October 3, 2020 and September 28, 2019, the Company’s customers that accounted for 10% or more of total accounts receivable, net, were as follows:

	Accounts Receivable, net
	October 3, 2020		September 28, 2019
Customer A	39	%	20	%
Customer B	*		14	%
Customer E	*		10	%

* Accounts receivable was less than 10%.

The Company’s customers that accounted for 10% or more of total revenue were as follows:

	Revenue
	Year Ended
	October 3, 2020		September 28, 2019		September 29, 2018
Customer A	12	%	16	%	17	%
Customer C	*		10	%	10	%

* Revenue was less than 10%.

Schedule of property and equipment, depreciation

Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets as follows:

Computer hardware and software	2-3 years
Furniture and fixtures	3-5 years
Tooling and production line test equipment	2-4 years
Leasehold improvements	2-10 years
Product displays	1-3 years

Property and equipment, net by country as of October 3, 2020 and September 28, 2019 were as follows:

	October 3, 2020		September 28, 2019
(In thousands)
United States	$	35,372	$	48,370
China	17,624		16,539
Other countries	7,788		13,230
Property and equipment, net	$	60,784	$	78,139

Property and equipment, net consist of the following:

	October 3, 2020		September 28, 2019
(In thousands)
Computer hardware and software	$	45,798	$	47,775
Furniture and fixtures	8,239		9,594
Tooling and production line test equipment	67,495		54,536
Leasehold improvements	51,102		58,944
Product displays	48,925		45,672
Total property and equipment	221,559		216,521
Accumulated depreciation and amortization	(160,775)		(138,382)
Property and equipment, net	$	60,784	$	78,139

Schedule of intercompany foreign currency calances

Foreign currency remeasurement and transaction gains (losses) are recorded in other income (expense), net as follows:

	October 3, 2020		September 28, 2019		September 29, 2018
(in thousands)
Foreign currency remeasurement and transaction gains (losses)	$	6,594	$	(8,622)	$	(1,245)