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Inventory

6 Months Ended

Mar. 31, 2012

Inventory

The components of inventory consisted of the following:



(in thousands)	As of		As of
	March 31, 2012		September 30, 2011
Raw materials	$	15,630	$	13,799
Work in-process	7,450		7,129
Finished goods	9,666		12,238
Inventory	$	32,746	$	33,166

During the three and six months ended March 31, 2012, we recorded estimated flood-related losses associated with damaged inventory of approximately $0.1 million and $4.0 million, respectively. See Footnote 9 - Flood-related Losses for additional disclosures related to the impact of the Thailand flood on our operations.

We entered into a Master Purchase Agreement with SEI pursuant to which we have agreed to sell certain assets which include $4.3 million of net inventory as of March 31, 2012, an amount which is classified within "assets held for sale" on our consolidated balance sheet. See Footnote 1 - Basis of Presentation for additional disclosures related to this asset sale.

- 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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