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Inventory

12 Months Ended

Sep. 30, 2011

Inventory

The components of inventory consisted of the following:



Inventory	As of September 30, 2011		As of September 30, 2010
(in thousands)	As of September 30, 2011		As of September 30, 2010
Raw materials	$	13,799	$	13,632
Work in-process	7,129		6,496
Finished goods	12,238		11,928
Inventory	$	33,166	$	32,056

For the fiscal years ended September 30, 2011, 2010, and 2009, we recorded expense of approximately $5.3 million, $4.3 million, and $16.1 million, respectively, for excess and obsolete inventory. In fiscal 2009, a significant portion of the excess and obsolete inventory expense was related to inventory acquired from the fiscal 2008 acquisition of Intel Corporation's Optical Platform Division.

See Footnote 20 - Subsequent Event for a discussion associated with the impact of the floods in Thailand on our inventory.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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