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Inventories

3 Months Ended

Dec. 31, 2013

The following is a summary of inventories by major category:



	December 31, 2013		September 30, 2013
	(In thousands)
Purchased components	$	17,268	$	14,039
Work-in-process	26,248		20,960
Finished goods	32,771		33,470
	$	76,287	$	68,469

During both the three months ended December 31, 2013 and December 31, 2012, the Company recorded inventory write-downs of approximately $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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