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Inventories

3 Months Ended

Dec. 31, 2014

The following is a summary of inventories by major category:



	December 31, 2014		September 30, 2014
	(In thousands)
Purchased components	$	25,958	$	21,677
Work-in-process	25,241		27,058
Finished goods	36,906		36,358
	$	88,105	$	85,093

During the three months ended December 31, 2014, the Company recorded inventory write-downs of $1.5 million. During the three months ended December 31, 2013, the Company recorded inventory write-downs of $0.8 million. The inventory write-downs were predominantly for excess and obsolescence and lower of cost or market issues on certain of the Company's products.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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