Accrued Expenses and Other Current Liabilities

12 Months Ended

Sep. 30, 2011

Accrued Expenses and Other Current Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities [Text Block]

Accrued Expenses and Other Current Liabilities

The components of accrued expenses and other current liabilities consisted of the following:

Accrued Expenses and Other Current Liabilities	As of September 30, 2011		As of September 30, 2010
(in thousands)
Compensation	$	4,222	$	4,001
Warranty	4,158		4,851
Termination fee	2,775		2,775
Professional fees	489		2,530
Royalty	1,627		1,772
Advanced payments	2,753		7,437
Capital lease obligations	1,279		—
Self insurance	1,048		957
Income and other taxes	1,269		747
Loss on sale contracts	480		561
Severance and restructuring accruals	405		780
Loss on purchase commitments	—		86
Litigation settlements	1,445		—
Other	369		618
Accrued expenses and other current liabilities	$	22,319	$	27,115

The following table summarizes the changes in our product warranty accrual accounts:

Product Warranty Accruals (in thousands)	For the Fiscal Years Ended September 30,
	2011			2010			2009
Balance at beginning of period	$	4,851		$	4,287		$	4,640
Provision for product warranty - expense	970			1,220			2,578
Adjustments and utilization of warranty accrual	(1,663		)	(656		)	(2,931		)
Balance at end of period	$	4,158		$	4,851		$	4,287

Our restructuring-related accrual specifically relates to non-cancelable lease payments on an abandoned facility. The following table summarizes the changes in the severance and restructuring-related accrual accounts:

Severance and Restructuring Accruals (in thousands, except percentages)	Severance-related accruals			Restructuring-related accruals			Total
Balance as of September 30, 2009	$	226		$	395		$	621
Expense - charge to accrual	230
Payments on accrual	(276		)
Balance as of September 30, 2010	180			600			780
Expense - charge to accrual	59			25			84
Payments on accrual	(234		)	(225		)	(459		)
Balance as of September 30, 2011	$	5		$	400		$	405