ACCOUNTS RECEIVABLE	3 Months Ended
Jan. 01, 2021
Receivables [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLEAccounts receivable are stated net of allowances for doubtful accounts of $2,823, $2,697 and $3,062 as of January 1, 2021, October 2, 2020 and December 27, 2019, respectively. The increase in net accounts receivable to $97,386 as of January 1, 2021 from $67,292 as of October 2, 2020 is largely attributable to the impact of the COVID-19 pandemic on the buying patterns of the Company’s customers, which has shifted the seasonal nature of the Company’s business and has caused increases in sales volumes between periods. The determination of the allowance for doubtful accounts is based on a combination of factors. In circumstances where specific collection concerns about a receivable exist (including as a result of the impact of COVID-19), a reserve is established to value the affected account receivable at an amount the Company believes will be collected. For all other customers, the Company recognizes allowances for doubtful accounts based on historical experience of bad debts as a percent of accounts receivable outstanding for each business segment. Uncollectible accounts are written off against the allowance for doubtful accounts after collection efforts have been exhausted. The Company typically does not require collateral on its accounts receivable.

ACCOUNTS RECEIVABLE

3 Months Ended

Jan. 01, 2021

ACCOUNTS RECEIVABLEAccounts receivable are stated net of allowances for doubtful accounts of $2,823, $2,697 and $3,062 as of January 1, 2021, October 2, 2020 and December 27, 2019, respectively. The increase in net accounts receivable to $97,386 as of January 1, 2021 from $67,292 as of October 2, 2020 is largely attributable to the impact of the COVID-19 pandemic on the buying patterns of the Company’s customers, which has shifted the seasonal nature of the Company’s business and has caused increases in sales volumes between periods. The determination of the allowance for doubtful accounts is based on a combination of factors. In circumstances where specific collection concerns about a receivable exist (including as a result of the impact of COVID-19), a reserve is established to value the affected account receivable at an amount the Company believes will be collected. For all other customers, the Company recognizes allowances for doubtful accounts based on historical experience of bad debts as a percent of accounts receivable outstanding for each business segment. Uncollectible accounts are written off against the allowance for doubtful accounts after collection efforts have been exhausted. The Company typically does not require collateral on its accounts receivable.