ACCOUNTS RECEIVABLE (Tables)

6 Months Ended

Mar. 31, 2013

Schedule of Allowance for Doubtful Accounts

Accounts receivable, net of allowances for doubtful accounts, was $51,220 as of March 31, 2013 and $53,506 as of September 30, 2012. The decrease was primarily due to lower revenue generated in the second quarter of fiscal 2013 compared to the fourth quarter of fiscal 2012. 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 six months ended March 31, 2013 as follows:

Balance as of September 30, 2012	$	4,757
Amounts charged to expense		36
Deductions and adjustments		(732	)
Balance as of March 31, 2013	$	4,061