ACCOUNTS RECEIVABLE

3 Months Ended

Dec. 31, 2012

ACCOUNTS RECEIVABLE [Abstract]

ACCOUNTS RECEIVABLE

3. ACCOUNTS RECEIVABLE

Accounts receivable, net of allowances for doubtful accounts, was $63,247 as of December 31, 2012 and $53,506 as of September 30, 2012.  The increase was primarily due to the timing of cash receipts as significant payments from two customers, which totaled $8,404 did not settle until January 2, 2013.  As noted in our Quarterly Report on Form 10-Q for the period ended March 31, 2012, we recorded $3,727 in bad debt expense for Elpida Memory, Inc. (Elpida), a significant customer in Japan that filed for bankruptcy protection in February 2012.  We have maintained a reserve for the entire balance as collection of any or all of this balance remains uncertain.  Elpida has been paying the Company on a current basis for all shipments made subsequent to its bankruptcy filing.  The Elpida receivable is denominated in Japanese yen, so it is subject to foreign exchange fluctuations which are included in the table below under the deductions and adjustments.  

Our allowance for doubtful accounts changed during the three months ended December 31, 2012 as follows:

Balance as of September 30, 2012	$	4,757
Amounts charged to expense		132
Deductions and adjustments		(424	)
Balance as of December 31, 2012	$	4,465