Income Taxes	9 Months Ended
Jun. 29, 2013
Income Tax Expense (Benefit) [Abstract]
Income Taxes	Income Taxes In the third quarter and first nine months of 2013, our effective tax rate was 26% on pre-tax income of $46.4 million and a benefit of 12% on pre-tax income of $77.8 million, respectively, compared to 26% on pre-tax income of $30.8 million and 25% on pre-tax income of $64.6 million in the third quarter and first nine months of 2012, respectively. In the third quarter and first nine months of 2013, as well as the first nine months of 2012, our effective tax rate was lower than the 35% statutory federal income tax rate due to our corporate structure in which our foreign taxes are at a net effective tax rate lower than the U.S. rate. For the first nine months of 2013, the lower effective rate was primarily due to the reversal of a portion of the valuation allowance against our U.S. deferred tax assets described below. Our tax provision for the third quarter and tax benefit for the first nine months of 2013 do not include a tax benefit on our forecast 2013 U.S. loss as it is offset by the valuation allowance. A discrete benefit of $1.6 million was recorded in the third quarter of 2013 as a result of the conclusion of tax audits in several jurisdictions. In the first nine months of 2013, we recorded a $2.0 million tax benefit related to research and development (R&D) tax credits in the U.S triggered by a retroactive extension of the R&D credit enacted in the second quarter and a $3.2 million tax benefit related to final resolution of a long standing tax litigation and completion of a tax audit. The third quarter and first nine months of 2012 provision included a discrete non-cash tax charge of $4.2 million due to the restructuring of our Canadian operations that resulted in a change in the tax status of the foreign legal entity. Additionally, the provision for the first nine months of 2012 reflected the expiration on December 31, 2011 of the R&D tax credit in the U.S. and a discrete non-cash charge of $1.5 million related to the impact of a Japanese legislative change enacted in the first quarter of 2012 on our Japan entity's deferred tax assets. In the fourth quarter of 2012, we recorded a $124.5 million non-cash charge to the income tax provision to establish a valuation allowance against all of our U.S. deferred tax assets, which were net of approximately $28.0 million of U.S. deferred tax liabilities. In the first quarter of 2013, our acquisition of Servigistics, Inc. was accounted for as a business combination. Assets acquired, including the fair values of acquired tangible assets, intangible assets (including finite-lived acquired intangible assets totaling $118.3 million) and assumed liabilities were recorded, and we recorded net deferred tax liabilities of $35.6 million primarily related to the tax effect of the acquired intangible assets that are not deductible for income tax purposes. These net deferred tax liabilities reduced our net deferred tax asset balance and resulted in a tax benefit of $32.6 million to decrease our valuation allowance in jurisdictions where we have recorded a valuation allowance (primarily the U.S.). As this decrease in the valuation allowance is not part of the accounting for the business combination (the fair value of the assets acquired and liabilities assumed), it was recorded as an income tax benefit. As of June 29, 2013 and September 30, 2012, we had unrecognized tax benefits of $16.4 million and $19.1 million, respectively. If all of our unrecognized tax benefits as of June 29, 2013 were to become recognizable in the future, we would record a benefit to the income tax provision of $15.6 million which would be partially offset by an increase in the U.S. valuation allowance of $7.1 million. Although we believe our tax estimates are appropriate, the final determination of tax audits and any related litigation could result in favorable or unfavorable changes in our estimates. We believe it is reasonably possible that within the next 12 months the amount of unrecognized tax benefits related to the resolution of multi-jurisdictional tax positions could be reduced by up to $7 million as audits close and statutes of limitations expire.

Income Taxes

In the third quarter and first nine months of 2013, our effective tax rate was 26% on pre-tax income of $46.4 million and a benefit of 12% on pre-tax income of $77.8 million, respectively, compared to 26% on pre-tax income of $30.8 million and 25% on pre-tax income of $64.6 million in the third quarter and first nine months of 2012, respectively. In the third quarter and first nine months of 2013, as well as the first nine months of 2012, our effective tax rate was lower than the 35% statutory federal income tax rate due to our corporate structure in which our foreign taxes are at a net effective tax rate lower than the U.S. rate. For the first nine months of 2013, the lower effective rate was primarily due to the reversal of a portion of the valuation allowance against our U.S. deferred tax assets described below. Our tax provision for the third quarter and tax benefit for the first nine months of 2013 do not include a tax benefit on our forecast 2013 U.S. loss as it is offset by the valuation allowance. A discrete benefit of $1.6 million was recorded in the third quarter of 2013 as a result of the conclusion of tax audits in several jurisdictions. In the first nine months of 2013, we recorded a $2.0 million tax benefit related to research and development (R&D) tax credits in the U.S triggered by a retroactive extension of the R&D credit enacted in the second quarter and a $3.2 million tax benefit related to final resolution of a long standing tax litigation and completion of a tax audit. The third quarter and first nine months of 2012 provision included a discrete non-cash tax charge of $4.2 million due to the restructuring of our Canadian operations that resulted in a change in the tax status of the foreign legal entity. Additionally, the provision for the first nine months of 2012 reflected the expiration on December 31, 2011 of the R&D tax credit in the U.S. and a discrete non-cash charge of $1.5 million related to the impact of a Japanese legislative change enacted in the first quarter of 2012 on our Japan entity's deferred tax assets.

In the fourth quarter of 2012, we recorded a $124.5 million non-cash charge to the income tax provision to establish a valuation allowance against all of our U.S. deferred tax assets, which were net of approximately $28.0 million of U.S. deferred tax liabilities. In the first quarter of 2013, our acquisition of Servigistics, Inc. was accounted for as a business combination. Assets acquired, including the fair values of acquired tangible assets, intangible assets (including finite-lived acquired intangible assets totaling $118.3 million) and assumed liabilities were recorded, and we recorded net deferred tax liabilities of $35.6 million primarily related to the tax effect of the acquired intangible assets that are not deductible for income tax purposes. These net deferred tax liabilities reduced our net deferred tax asset balance and resulted in a tax benefit of $32.6 million to decrease our valuation allowance in jurisdictions where we have recorded a valuation allowance (primarily the U.S.). As this decrease in the valuation allowance is not part of the accounting for the business combination (the fair value of the assets acquired and liabilities assumed), it was recorded as an income tax benefit.

As of June 29, 2013 and September 30, 2012, we had unrecognized tax benefits of $16.4 million and $19.1 million, respectively. If all of our unrecognized tax benefits as of June 29, 2013 were to become recognizable in the future, we would record a benefit to the income tax provision of $15.6 million which would be partially offset by an increase in the U.S. valuation allowance of $7.1 million.

Although we believe our tax estimates are appropriate, the final determination of tax audits and any related litigation could result in favorable or unfavorable changes in our estimates. We believe it is reasonably possible that within the next 12 months the amount of unrecognized tax benefits related to the resolution of multi-jurisdictional tax positions could be reduced by up to $7 million as audits close and statutes of limitations expire.