Fair Value of Financial Instruments

9 Months Ended

Jun. 30, 2012

Fair Value of Financial Instruments [Abstract]

Fair Value of Financial Instruments

3. Fair Value of Financial Instruments

At June 30, 2012, the Company’s financial instruments included cash and cash equivalents, short-term investments, trade and notes receivables, other current assets, accounts payable and other current liabilities. Due to the short-term maturities of cash and cash equivalents, trade and other receivables, other current assets, accounts payable and other current liabilities, the carrying amounts approximate fair value on the respective balance sheet dates.

The Company measures short-term investments at fair value on a recurring basis. The fair value measurement of the Company’s short-term investments was determined using the following inputs:

	As of June 30, 2012 (in thousands)
	Total			Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable (Level 2)			Significant Unobservable (Level 3)
Short-term investments:
Corporate bonds	$	10,574		$	10,574	$	—		$	—
Government bonds		8,356			8,356		—			—
Foreign currency forward contract		(137	)		—		(137	)		—
Total	$	18,793		$	18,930	$	(137	)	$	—

Investments in corporate and government bonds classified as available-for-sale are measured using the quoted market prices (Level 1) as of June 30, 2012.