Note 7 - Product Warranties

6 Months Ended

Mar. 28, 2015

Product Warranty Disclosure [Text Block]

. PRODUCT WARRANTIES

We offer warranties of various lengths to our customers, depending on the specific product sold. The warranties require us to repair or replace non-performing products during the warranty period at no cost to the customer. At the time revenue is recognized for products covered by warranties, we record a liability for estimated costs to be incurred under our warranties. The costs are estimated based on historical experience, any specific warranty problems that have been identified and recovery of secondary warranty cost from component suppliers. The amounts shown below are presented net of any expected cost recovery from suppliers. Although historical warranty costs have been within our expectations, there can be no assurance that future warranty costs will not exceed historical amounts. We regularly evaluate the adequacy of the warranty liability and adjust the balance as necessary. Changes in our product warranty liability for the six months ended March 28, 2015 and March 29, 2014 are as follows:

	Six Months Ended
	March 28,			March 29,
	2015			2014
Accrued liability at beginning of period	$	257,860		$	318,824
Increase in reserve		135,342			87,597
Repairs and replacements		(106,346	)		(120,253	)
Accrued liability at end of period	$	286,856		$	286,168