Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Jun. 30, 2013

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



	As of		As of
(in thousands)	June 30, 2013		September 30, 2012
Compensation	$	5,716	$	3,798
Warranty	4,821		3,692
Termination fee	2,775		2,775
Professional fees	740		938
Royalty	1,193		1,445
Customer deposits	775		2,408
Deferred revenue	4,735		6,670
Self insurance	1,310		1,155
Capital lease obligations	—		4,411
Income and other taxes	1,330		1,573
Loss on sale contracts	753		765
Severance and restructuring accruals	808		1,521
Loss on inventory purchase commitments	—		723
Other	1,054		761
Accrued expenses and other current liabilities	$	26,010	$	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	430			—			430
Payments and accrual adjustments	(766		)	(377		)	(1,143		)
Balance as of June 30, 2013	$	769		$	39		$	808

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 June 30,						For the Nine Months Ended June 30,
(in thousands)	2013			2012			2013			2012
Balance at beginning of period	$	6,350		$	4,594		$	4,100		$	4,566
Provision for product warranty - expense	214			103			2,615			189
Adjustments and utilization of warranty accrual	(1,539		)	(304		)	(1,690		)	(362		)
Balance at end of period	$	5,025		$	4,393		$	5,025		$	4,393
Current portion	$	4,821		$	3,985		$	4,821		$	3,985
Non-current portion	204			408			204			408
Product warranty liability at end of period	$	5,025		$	4,393		$	5,025		$	4,393

- 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