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Inventories

12 Months Ended

Sep. 30, 2013

Inventories consisted of the following at September 30:



	2013		2012
	(in thousands)
Purchased components	$	14,039	$	17,059
Work-in-process	20,960		28,921
Finished goods	33,470		20,984
	$	68,469	$	66,964

In fiscal 2013, 2012 and 2011, the Company recorded inventory write-downs of $4.6 million, $5.7 million and $3.5 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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