Accrued Expenses and Other Current Liabilities

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



(in thousands)	As of December 31, 2011		As of September 30, 2011
	As of December 31, 2011		As of September 30, 2011
Compensation	$	5,193	$	4,222
Warranty	4,278		4,158
Termination fee	2,775		2,775
Professional fees	941		489
Royalty	1,614		1,627
Advanced payments	13,995		2,753
Self insurance	1,228		1,048
Capital lease obligations	5		1,279
Income and other taxes	1,217		1,269
Loss on sale contracts	477		480
Severance and restructuring accruals	374		405
Loss on inventory purchase commitments	908		—
Litigation settlements	—		1,445
Other	944		369
Accrued expenses and other current liabilities	$	33,949	$	22,319

Advanced payments - During the three months ended December 31, 2011, we signed agreements with certain customers related to our Fiber Optics segment pursuant to which they will receive an allocation of our finished goods inventory that was not damaged by the Thailand flood, as well as a percentage of future output from our new production lines being placed into service during fiscal 2012. As consideration, we received $6.4 million through December 31, 2011 as partial prepayments for future product shipments. These advanced payments will be used to support our working capital requirements and purchases of manufacturing equipment. During the quarter, we also received a deposit totaling $3.3 million from our Suncore joint venture related to an $11.0 million order for terrestrial CPV solar cells.

Capital lease obligations - Equipment under capital lease was damaged by the Thailand flood and written off against our outstanding capital lease obligation.

Severance and restructuring accruals - Our restructuring-related accrual specifically relates to non-cancelable obligations associated with an abandoned leased facility.

The following table summarizes the changes in the severance and restructuring-related accrual accounts:



Severance and Restructuring Accruals (in thousands)	Severance-related accruals			Restructuring-related accruals			Total
Balance as of September 30, 2011	$	5		$	400		$	405
Expense charge to accrual	48			29			77
Payments on accrual	(53		)	(55		)	(108		)
Balance as of December 31, 2011	$	—		$	374		$	374

Loss on inventory purchase commitments - Management identified $0.9 million of inventory on order related to manufacturing product lines that were destroyed by the Thailand flood and will not be replaced. This expense was recorded within cost of revenue on our statement of operations.

See Footnote 9 - Flood-related Losses for additional disclosures related to the impact of the Thailand flood on our operations.