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Inventories

9 Months Ended

Jun. 30, 2011

Inventories

The following is a summary of inventories by major category:



	June 30, 2011		September 30, 2010
	(In thousands)
Purchased components	$	15,540	$	16,598
Work-in-process	14,435		11,043
Finished goods	31,037		26,919
	$	61,012	$	54,560

During the three months and nine months ended June 30, 2011, the Company recorded inventory write-downs of $0.8 million and $2.3 million, respectively. During the three months and nine months ended June 30, 2010, the Company recorded inventory write-downs of $0.5 million and $1.9 million, respectively. 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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