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Inventories

12 Months Ended

Sep. 30, 2013

6. Inventories:

Inventories consisted of the following (in thousands):

	AS OF SEPTEMBER 30,
	2013			2012
Finished goods and sub-assemblies	$	44,391		$	32,845
Work in progress		25,156			19,585
Raw materials		86,933			40,788
Obsolescence reserve		(6,932	)		(9,324	)
	$	149,548		$	83,894

Inventory obsolescence expense was approximately $0.2 million, $1.8 million and $4.6 million during fiscal years 2013, 2012 and 2011, 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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