SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2012

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Schedule of Allowance for Doubtful Accounts

Our allowance for doubtful accounts changed during the fiscal year ended September 30, 2012 as follows:

Balance as of September 30, 2011	$	1,090
Amounts charged to expense		3,771
Deductions and adjustments		(104	)
Balance as of September 30, 2012	$	4,757

Schedule of customers representing more than ten percent of total revenue

Customers who represented more than 10% of revenue are as follows:

	Year Ended September 30,
	2012			2011			2010
Taiwan Semiconductor Manufacturing Co. (TSMC)		18	%		17	%		18	%
Samsung		13	%		10	%		*
United Microelectronics Corporation (UMC)		*			*			11	%
* denotes less than ten percent of total

Schedule of property, plant and equipment useful lives

Depreciation is based on the following estimated useful lives of the assets using the straight-line method:

Buildings	15-25 years
Machinery and equipment	3-10 years
Furniture and fixtures	5-10 years
Information systems	3-5 years
Assets under capital leases	Term of lease or estimated useful life