REVENUE RECOGNITION (Tables)

12 Months Ended

Oct. 01, 2021

Revenue from Contract with Customer [Abstract]

Rollforward of Contract Assets and Liabilities

The following tables summarize the changes in the contract assets and refund liabilities for the twelve months ended October 1, 2021 and October 2, 2020:

(In millions)	Contract Assets
Balance at September 27, 2019	$	23.7
Costs recovered from product returns during the period	(5.6)
Contract asset from shipments of products, subject to return during the period	6.5
Balance at October 2, 2020	$	24.6
Costs recovered from product returns during the period	(4.8)
Contract asset from shipments of products, subject to return during the period	6.4
Adjustment for actual vs reserved product returns	(1.9)
Balance at October 1, 2021	$	24.3

(In millions)	Refund Liabilities
Balance at September 27, 2019	$	26.4
Release of refund liability included in beginning of year refund liability	(6.2)
Additions to refund liabilities	7.2
Balance at October 2, 2020	$	27.4
Release of refund liability included in beginning of year refund liability	(5.3)
Additions to refund liabilities	7.1
Adjustment for actual vs reserved product returns	(2.2)
Balance at October 1, 2021	$	27.0