BALANCE SHEET DETAILS

Inventories consist of the following (in thousands):



	December 29, 2012		September 29, 2012
Purchased parts and assemblies	$	48,660	$	46,526
Work-in-process	65,403		60,171
Finished goods	54,939		53,416
Total inventories	$	169,002	$	160,113

Prepaid expenses and other assets consist of the following (in thousands):



	December 29, 2012		September 29, 2012
Prepaid and refundable income taxes	$	9,994	$	20,634
Other taxes receivable	28,609		25,607
Prepaid expenses and other	17,008		15,489
Total prepaid expenses and other assets	$	55,611	$	61,730

Other assets consist of the following (in thousands):



	December 29, 2012		September 29, 2012
Assets related to deferred compensation arrangements	$	22,450	$	21,990
Deferred tax assets	39,189		37,160
Other assets	5,657		4,879
Total other assets	$	67,296	$	64,029

Other current liabilities consist of the following (in thousands):



	December 29, 2012		September 29, 2012
Accrued payroll and benefits	$	28,013	$	28,100
Deferred income	17,027		17,465
Reserve for warranty	18,510		17,442
Accrued expenses and other	11,613		10,445
Other taxes payable	22,673		15,457
Customer deposits	3,703		1,830
Total other current liabilities	$	101,539	$	90,739

There were no restructuring plans or activities in the three months ended December 29, 2012. There were no new restructuring charges during fiscal 2012. The closure of our Finland site was completed in the third quarter of fiscal 2011, with the last payments and other reductions completed during fiscal 2012.

We provide warranties on certain of our product sales and reserves for estimated warranty costs are recorded during the period of sale. The determination of such reserves requires us to make estimates of product return rates and expected costs to repair or replace the products under warranty. We currently establish warranty reserves based on historical warranty costs for each product line. The weighted average warranty period covered is approximately 15 months. If actual return rates and/or repair and replacement costs differ significantly from our estimates, adjustments to cost of sales may be required in future periods.

Components of the reserve for warranty costs during the first three months of fiscal 2013 and 2012 were as follows (in thousands):



	Three Months Ended
	December 29, 2012			December 31, 2011
Beginning balance	$	17,442		$	16,704
Additions related to current period sales	5,777			6,374
Warranty costs incurred in the current period	(6,040		)	(7,249		)
Accruals resulting from acquisitions	1,735			—
Adjustments to accruals related to foreign exchange and other	(404		)	206
Ending balance	$	18,510		$	16,035

Other long-term liabilities consist of the following (in thousands):



	December 29, 2012		September 29, 2012
Long-term taxes payable	$	19,695	$	21,281
Deferred compensation	23,286		22,816
Deferred tax liabilities	13,676		726
Deferred income	2,303		2,191
Asset retirement obligations liability	2,021		2,029
Other long-term liabilities	6,288		6,283
Total other long-term liabilities	$	67,269	$	55,326