Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Sep. 30, 2013

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



	As of		As of
(in thousands)	September 30, 2013		September 30, 2012
Compensation	$	4,361	$	3,798
Warranty	4,030		3,692
Termination fee	2,775		2,775
Professional fees	676		938
Royalty	1,061		1,445
Customer deposits	730		2,408
Deferred revenue	2,565		6,670
Self insurance	1,352		1,155
Capital lease obligations	—		4,411
Income and other taxes	1,345		1,573
Loss on sale contracts	415		765
Severance and restructuring accruals	601		1,521
Loss on inventory purchase commitments	—		723
Other	1,686		761
Accrued expenses and other current liabilities	$	21,597	$	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, 2011	$	5		$	400		$	405
Expense - charged to accrual	1,128			230			1,358
Payments and accrual adjustments	(28		)	(214		)	(242		)
Balance as of September 30, 2012	$	1,105		$	416		1,521
Expense - charged to accrual	723			—			723
Payments and accrual adjustments	(1,305		)	(338		)	(1,643		)
Balance as of September 30, 2013	$	523		$	78		$	601

Schedule of Product Warranty Accruals

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



Product Warranty Accruals	For the Fiscal Years Ended September 30,
(in thousands)	2013			2012			2011
Balance at beginning of period	$	4,100		$	4,158		$	4,851
Provision for product warranty - expense	2,914			(49		)	970
Adjustments and utilization of warranty accrual	(2,453		)	(9		)	(1,663		)
Balance at end of period	$	4,561		$	4,100		$	4,158
Current portion	$	4,030		$	3,692		$	4,158
Non-current portion	531			408			—
Product warranty liability at end of period	$	4,561		$	4,100		$	4,158

- 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