Accrued Expenses and Other Current Liabilities

12 Months Ended

Sep. 30, 2012

Accrued Expenses and Other Current Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

11. Accrued Expenses and Other Current Liabilities:

Accrued expenses and other current liabilities consisted of the following (in thousands):

	AS OF SEPTEMBER 30,
	2012		2011
Employee bonuses	$	5,736	$	4,167
Product warranty		2,308		2,123
Compensated absences		1,266		1,206
Legal and professional fees		502		475
Payroll		674		198
Property taxes		1,386		1,215
Medical claims		470		372
Other		1,636		1,628
	$	13,978	$	11,384

The Company is self-insured for certain losses related to employee medical claims. The Company has purchased stop-loss coverage for individual claims in excess of $150,000 per claimant per year in order to limit its exposure to any significant levels of employee medical claims. Self-insured losses are accrued based on the Company’s historical experience and on estimates of aggregate liability for uninsured claims incurred using certain actuarial assumptions followed in the insurance industry.