RESTRUCTURING CHARGES

9 Months Ended

Jun. 29, 2012

NOTE 5 – RESTRUCTURING CHARGES

No impairment or restructuring charges were incurred in the three months ended June 29, 2012. In the second quarter of 2012, the Company recorded $518 in net restructuring charges, including $575 in charges related to severance benefits estimated for the termination of certain employees who performed manufacturing, engineering, sales, marketing, and general and administrative functions. During the second quarter of 2012 the Company also determined that severance benefits related to previously recorded charges would be less than initially estimated and reduced the liability to reflect the current estimate of amounts to be paid. This revision was recorded as a $57 reduction in operating expenses in the second quarter of 2012. No restructuring charges were incurred in the three and nine months ended July 1, 2011.

Restructuring charges related to previously recorded charges affected the Company’s financial position as follows:


	Accrued Compensation			Other Current Liabilities
Balance as of September 30, 2011	$	1,717		$	184
Additional charges		575			—
Cash paid		(1,725	)		—
Revisions to original estimate		(57	)		—

Balance as of June 29, 2012	$	510		$	184