XML 32 R33.htm IDEA: XBRL DOCUMENT v2.4.0.8
Accrued Expenses and Other Current Liabilities (Tables)
12 Months Ended
Sep. 30, 2014
Payables and Accruals [Abstract]  
Schedule of Accrued Liabilities
The components of accrued expenses and other current liabilities consisted of the following:

As of

As of
(in thousands)
September 30,
2014

September 30, 2013
Compensation
$
4,265

 
$
4,361

Warranty
3,087

 
4,030

Termination fee
2,775

 
2,775

Professional fees
2,204

 
676

Royalty
576

 
1,061

Customer deposits
631

 
730

Deferred revenue
702

 
2,565

Self insurance
1,470

 
1,352

Income and other taxes
1,529

 
1,345

Loss on sales contracts
119

 
415

Severance and restructuring accruals
1,317

 
601

Loss on inventory purchase commitments
306

 

Other
1,664

 
1,686

Accrued expenses and other current liabilities
$
20,645

 
$
21,597



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
723

 

 
723

Payments and accrual adjustments
(1,305
)
 
(338
)
 
(1,643
)
Balance as of September 30, 2013
$
523

 
$
78

 
601

Expense - charged to accrual
2,229

 

 
2,229

Payments and accrual adjustments
(1,435
)
 
(78
)
 
(1,513
)
Balance as of September 30, 2014
$
1,317

 
$

 
$
1,317

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)
2014
 
2013
 
2012
 
Balance at beginning of period
$
4,561

 
$
4,100

 
$
4,158

 
Provision for product warranty - expense
2,114

 
2,914

 
(49
)
 
Adjustments and utilization of warranty accrual
(3,057
)
 
(2,453
)
 
(9
)
 
Balance at end of period
$
3,618

 
$
4,561

 
$
4,100

 
Current portion
$
3,087

 
$
4,030

 
$
3,692

 
Non-current portion
531

 
531

 
408

 
Product warranty liability at end of period
$
3,618

 
$
4,561

 
$
4,100