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Inventories

12 Months Ended

Sep. 30, 2011

4. Inventories:

Inventories consisted of the following (in thousands):


	AS OF SEPTEMBER 30,
	2011			2010
Finished goods and sub-assemblies	$	20,430		$	11,211
Work in progress		14,255			7,166
Raw materials		47,257			35,663
Obsolescence reserve		(9,552	)		(6,645	)

	$	72,390		$	47,395

Inventory obsolescence expense was approximately $4.6 million, $2.9 million and $1.3 million during fiscal years 2011, 2010 and 2009, respectively.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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