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Inventories

6 Months Ended

Mar. 31, 2013

The following is a summary of inventories by major category:



	March 31, 2013		September 30, 2012
	(In thousands)
Purchased components	$	16,153	$	17,059
Work-in-process	19,192		28,921
Finished goods	33,403		20,984
	$	68,748	$	66,964

During the three and six months ended March 31, 2013, the Company recorded inventory write-downs of $1.5 million and $2.3 million, respectively. During the three and six months ended March 31, 2012, the Company recorded inventory write-downs of $1.2 million and $2.8 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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