Note 9 - Product Warranties

12 Months Ended

Oct. 01, 2016

Notes to Financial Statements

Product Warranty Disclosure [Text Block]

9.

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 that

may

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 years ended

October

1,

2016

and

October

3,

2015

are as follows:

	2016			2015
Accrued liability at beginning of year	$	291,980		$	257,860
Increase in reserve		208,615			256,754
Expenses		(194,107	)		(222,634	)
Accrued liability at end of year	$	306,488		$	291,980