Note 6 Commitments and Contingencies

3 Months Ended

Dec. 31, 2011

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

Commitments and Contingencies

Litigation and other contingencies. From time to time, the Company is a party to litigation, claims and other contingencies, including environmental and employee matters and examinations and investigations by governmental agencies, which arise in the ordinary course of business. The Company records a contingent liability when it is probable that a loss has been incurred and the amount of loss is reasonably estimable in accordance with ASC Topic 450, Contingencies, or other applicable accounting standards. As of December 31, 2011 and October 1, 2011, the Company had reserves of $18.6 million and $18.9 million, respectively, for environmental matters, litigation and other contingencies, not including uncertain tax positions. Such reserves are included in accrued liabilities and other long-term liabilities on the condensed consolidated balance sheets.

The Company is subject to various federal, state, local and foreign laws and regulations concerning environmental protection, including those addressing the discharge of pollutants into the air and water, the management and disposal of hazardous substances and wastes, the cleanup of contaminated sites, the materials used in products, and the recycling, treatment and disposal of materials. As of December 31, 2011, the Company had been named in a lawsuit alleging its current and former sites contributed to groundwater contamination and was also a party to a regulatory agency order with respect to a former site. Although it is reasonably possible that the Company may incur a loss in connection with these matters, the amount of loss or a range of loss cannot be reasonably estimated.

On January 19, 2012, one of the Company's customers, Kodak, filed a petition for reorganization under bankruptcy law. Although it is reasonably possible that the Company may incur a loss associated with this matter, the Company is not able to estimate the possible loss or range of loss at this time. However, the Company does not believe its loss, if any, will be material.

Warranty Reserve.  The following table presents information with respect to warranty reserves, which are included in accrued liabilities on the condensed consolidated balance sheets:

	As of
	December 31, 2011			January 1, 2011
	(In thousands)
Beginning balance — end of prior year	$	15,672		$	17,752
Additions to accrual	1,422			974
Utilization of accrual	(1,902		)	(2,624		)
Ending balance — current quarter	$	15,192		$	16,102