GOODWILL

3 Months Ended

Jan. 01, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

The changes in goodwill during the three months ended January 1, 2021 and December 27, 2019 were as follows:


	January 1, 2021		December 27, 2019
Balance at beginning of period	$	11,184	$	11,186


Amount attributable to movements in foreign currency rates	35		7
Balance at end of period	$	11,219	$	11,193

The Company evaluates the carrying value of goodwill for a reporting unit on an annual basis or more frequently when events and circumstances warrant such an evaluation. In conducting this analysis, the Company uses the income approach to compare the reporting unit's carrying value to its indicated fair value. Fair value is determined primarily by using a discounted cash flow methodology that requires considerable management judgment and long-term assumptions and is considered a Level 3 (unobservable) fair value determination in the fair value hierarchy (see Note 13) below.