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Inventories

12 Months Ended

Sep. 30, 2012

Inventories consisted of the following at September 30:



	2012		2011
	(in thousands)
Purchased components	$	17,059	$	15,826
Work-in-process	28,921		12,323
Finished goods	20,984		28,647
	$	66,964	$	56,796

In fiscal 2012, 2011 and 2010, the Company recorded inventory write-downs of $5.7 million, $3.5 million and $2.9 million, respectively. The inventory write-downs were predominately for excess and obsolescence and lower of cost or market issues on certain of its 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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