Schedule II-Valuation and Qualifying Accounts

12 Months Ended

Sep. 28, 2019

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II-Valuation and Qualifying Accounts

KULICKE AND SOFFA INDUSTRIES, INC.

Schedule II-Valuation and Qualifying Accounts

Fiscal 2019:		Beginning of period		Charged to Costs and Expenses				Other Additions		Other Deductions				End of period
Allowance for doubtful accounts		$	385	$	212			$	—	$	—		(1)	$	597
Inventory reserve		$	26,889	$	2,657			$	—	$	(233	)	(2)	$	29,313
Valuation allowance for deferred taxes		$	37,249	$	—		(3)	$	21,162	$	—			$	58,411
Fiscal 2018:
Allowance for doubtful accounts		$	79	$	383			$	—	$	(77	)	(1)	$	385
Inventory reserve		$	24,639	$	4,897			$	—	$	(2,647	)	(2)	$	26,889
Valuation allowance for deferred taxes		$	29,614	$	—		(3)	$	7,635	$	—			$	37,249
Fiscal 2017:
Allowance for doubtful accounts		$	506	$	(136	)		$	—	$	(291	)	(1)	$	79
Inventory reserve		$	21,080	$	10,925			$	—	$	(7,366	)	(2)	$	24,639
Valuation allowance for deferred taxes		$	27,381	$	—		(3)	$	2,233	$	—			$	29,614
(1)	Represents write-offs of specific accounts receivable.
(2)	Sale or scrap of previously reserved inventory.
(3)	Reflects the net increase in the valuation allowance primarily associated with the Company's U.S. tax credits, U.S. and foreign net operating losses and other deferred tax assets.