Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Mar. 31, 2015

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



	As of		As of
(in thousands)	March 31, 2015		September 30, 2014
Compensation	$	2,787	$	1,797
Warranty	1,723		2,285
Termination fee	2,775		2,775
Professional fees	534		2,181
Customer deposits	499		593
Deferred revenue	313		97
Self insurance	875		1,470
Income and other taxes	3,080		1,433
Loss on sale contracts	—		119
Severance and restructuring accruals	2,309		1,317
Loss on inventory purchase commitments	—		306
Other	1,081		836
Accrued expenses and other current liabilities	$	15,976	$	15,209

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, 2014	$	1,317		$	—		$	1,317
Expense - charged to accrual	1,087			737			1,824
Payments and accrual adjustments	(647		)	(93		)	(740		)
Balance as of March 31, 2015	$	1,757		$	644		$	2,401
Current portion	$	1,757		$	552		$	2,309
Non-current portion	—			92			92
Severance and restructuring accruals at end of period	$	1,757		$	644		$	2,401

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)	2015			2014			2015			2014
Balance at beginning of period	$	2,435		$	3,663		$	2,816		$	3,881
Provision for product warranty - expense	113			1,296			515			1,296
Adjustments and utilization of warranty accrual	(624		)	(230		)	(1,407		)	(448		)
Balance at end of period	$	1,924		$	4,729		$	1,924		$	4,729
Current portion	$	1,723		$	4,198		$	1,723		$	4,198
Non-current portion	201			531			201			531
Product warranty liability at end of period	$	1,924		$	4,729		$	1,924		$	4,729