Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Mar. 31, 2013

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



	As of		As of
(in thousands)	March 31, 2013		September 30, 2012
Compensation	$	4,433	$	3,798
Warranty	5,942		3,692
Termination fee	2,775		2,775
Professional fees	1,001		938
Royalty	1,289		1,445
Customer deposits	655		2,408
Deferred revenue	4,368		6,670
Self insurance	1,328		1,155
Capital lease obligations	—		4,411
Income and other taxes	1,310		1,573
Loss on sale contracts	807		765
Severance and restructuring accruals	892		1,521
Loss on inventory purchase commitments	—		723
Other	1,305		761
Accrued expenses and other current liabilities	$	26,105	$	32,635

Schedule of Restructuring and Related Costs

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, 2012	1,105			416			1,521
Expense - charged to accrual	180			—			180
Payments and accrual adjustments	(488		)	(321		)	(809		)
Balance as of March 31, 2013	$	797		$	95		$	892

Schedule of Product Warranty Accruals

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



Product Warranty Accruals	For the Three Months Ended March 31,						For the Six Months Ended March 31,
(in thousands)	2013			2012			2013			2012
Balance at beginning of period	$	4,580		$	4,686		$	4,100		$	4,566
Provision for product warranty - expense	1,772			(86		)	2,401			86
Adjustments and utilization of warranty accrual	(2		)	(6		)	(151		)	(58		)
Balance at end of period	$	6,350		$	4,594		$	6,350		$	4,594
Current portion	$	5,942		$	4,186		$	5,942		$	4,186
Non-current portion	408			408			408			408
Product warranty liability at end of period	$	6,350		$	4,594		$	6,350		$	4,594

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details