ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

6 Months Ended

Mar. 27, 2020

The changes in Accumulated Other Comprehensive Income (“AOCI”) by component, net of tax, for the three months ended March 27, 2020 were as follows:



	Foreign Currency Translation Adjustment			Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at December 27, 2019	$	5,490		$	(3,171	)	$	2,319
Other comprehensive income before reclassifications	(1,607		)	—			(1,607		)
Amounts reclassified from accumulated other comprehensive income	—			82			82
Tax effects	—			(20		)	(20		)
Balance at March 27, 2020	$	3,883		$	(3,109	)	$	774

The changes in AOCI by component, net of tax, for the three months ended March 29, 2019 were as follows:



	Foreign Currency Translation Adjustment			Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at December 28, 2018	$	6,096		$	(4,204	)	$	1,892
Other comprehensive loss before reclassifications	(148		)	—			(148		)
Amounts reclassified from accumulated other comprehensive income	—			138			138
Tax effects	—			(33		)	(33		)
Balance at March 29, 2019	$	5,948		$	(4,099	)	$	1,849

The changes in AOCI by component, net of tax, for the six months ended March 27, 2020 were as follows:



	Foreign Currency Translation Adjustment			Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at September 27, 2019	$	4,790		$	(3,232	)	$	1,558
Other comprehensive loss before reclassifications	(907		)	—			(907		)
Amounts reclassified from accumulated other comprehensive income	—			164			164
Tax effects	—			(41		)	(41		)
Balance at March 27, 2020	$	3,883		$	(3,109	)	$	774

The changes in AOCI by component, net of tax, for the six months ended March 29, 2019 were as follows:



	Foreign Currency Translation Adjustment			Unamortized Loss on Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at September 28, 2018	$	7,796		$	(4,309	)	$	3,487
Other comprehensive loss before reclassifications	(1,848		)	—			(1,848		)
Amounts reclassified from accumulated other comprehensive income	—			276			276
Tax effects	—			(66		)	(66		)
Balance at March 29, 2019	$	5,948		$	(4,099	)	$	1,849

The reclassifications out of AOCI for the three months ended March 27, 2020 and March 29, 2019 were as follows:



	Three Months Ended
	March 27, 2020			March 29, 2019			Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	82		$	138		Other income and expense
Tax effects	(20		)	(33		)	Income tax expense
Total reclassifications for the period	$	62		$	105

The reclassifications out of AOCI for the six months ended March 27, 2020 and March 29, 2019 were as follows:



	Six months ended
	March 27, 2020			March 29, 2019			Statement of Operations Presentation
Unamortized loss on defined benefit pension plans:
Amortization of loss	$	164		$	276		Other income and expense
Tax effects	(41		)	(66		)	Income tax expense
Total reclassifications for the period	$	123		$	210