DEBT AND OTHER OBLIGATIONS (Tables)

3 Months Ended

Dec. 31, 2011

Debt

The following table reflects debt consisting of Convertible Subordinated Notes as of December 31, 2011 and October 1, 2011:

							As of
Rate			Payment date of each year	Conversion price		Maturity date	December 31, 2011			October 1, 2011
							(in thousands)
	0.875	%	June 1 and December 1	$	14.36	June 1, 2012	$	110,000		$	110,000
			Debt discount on 0.875% Convertible Subordinated Notes due June 2012					(3,013	)		(4,776	)
							$	106,987		$	105,224

Estimated Fair Value of Convertible Subordinated Notes

The following table reflects the estimated fair value of the Company’s Convertible Subordinated Notes as of December 31, 2011 and October 1, 2011:

	Fair value as of (1)
Description	December 31, 2011		October 1, 2011
	(in thousands)
0.875% Convertible Subordinated Notes	$	109,324	$	109,450

(1) In accordance with ASC 820, the Company relies upon observable market data such as its common stock price, interest rates, and other market factors in establishing fair value.

Amortization Expense Related to Issue Costs from Convertible Subordinated Notes

The following table reflects amortization expense related to issue costs from the Company’s Convertible Subordinated Notes for the three months ended December 31, 2011 and January 1, 2011:

	Three Months  Ended
(in thousands)	December 31, 2011		January 1, 2011
Amortization expense related to issue costs	$	147	$	138