Accrued Expenses and Other Current Liabilities

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



(in thousands)	As of		As of
	June 30, 2012		September 30, 2011
Compensation	$	5,414	$	4,222
Warranty	3,985		4,158
Termination fee	2,775		2,775
Professional fees	646		489
Royalty	1,488		1,627
Customer deposits	5,812		601
Deferred revenue	3,651		2,152
Self insurance	1,355		1,048
Capital lease obligations	2,924		1,279
Income and other taxes	1,106		1,269
Loss on sale contracts	795		480
Severance and restructuring accruals	445		405
Loss on inventory purchase commitments	1,621		—
Litigation settlements	—		1,445
Other	1,181		369
Accrued expenses and other current liabilities	$	33,198	$	22,319

Customer deposits: We signed agreements with certain customers related to our Fiber Optics segment pursuant to which they have received an allocation of our finished goods inventory that was not damaged by the Thailand flood, as well as will receive a percentage of future output from our new production lines being placed into service. As consideration, we received $6.8 million as partial prepayments for future product shipments, of which approximately $3.1 million is outstanding as of June 30, 2012. In December 2011, we also received a $3.3 million deposit from our Suncore joint venture related to an order for terrestrial CPV solar cells, of which $2.2 million is outstanding as of June 30, 2012.

Capital lease obligations: Equipment under capital lease as of September 30, 2011 was damaged by the Thailand flood and was written off against our outstanding capital lease obligation. During the three months ended June 30, 2012, we capitalized the cost of our new manufacturing lines of approximately $3.7 million and recorded an equipment capital lease obligation of $2.9 million, net of equipment deposits.

Severance and restructuring accruals: Our restructuring-related accrual specifically relates to non-cancelable obligations associated with an abandoned leased facility. Expense related to severance and restructuring accruals is included in sales, general, and administrative expense on our statement of operations and comprehensive loss. The following table summarizes the changes in the severance and restructuring-related accrual accounts:



(in thousands)	Severance-related accruals			Restructuring-related accruals			Total
Balance as of September 30, 2011	$	5		$	400		$	405
Expense - charged to accrual	329			35			364
Payments and accrual adjustments	(167		)	(157		)	(324		)
Balance as of June 30, 2012	$	167		$	278		$	445

Loss on inventory purchase commitments: Management identified certain inventory on order related to manufacturing product lines that were destroyed by the Thailand flood and will not be replaced. This expense, which totaled $0.3 million and $1.6 million for the three and nine months ended June 30, 2012, respectively, was recorded within cost of revenue on our statement of operations and comprehensive loss. See Note 9 - Flood-related Losses for additional disclosures related to the impact of the Thailand flood on our operations.