Other Assets

3 Months Ended

Dec. 31, 2011

Other Assets [Abstract]

Other Assets

7. Other Assets

Other assets consist principally of strategic investments as follows (in thousands):

	December 31,		September 30,
	2011		2011
Investment in OctoPlus N.V.	$	883	$	1,190
Investment in Nexeon MedSystems		285		285
Investment in ThermopeutiX		1,185		1,185
Investment in ViaCyte, Inc.		559		559
Other		86		84
Other assets, net	$	2,998	$	3,303

The Company accounts for most of its strategic investments under the cost method. The Company accounts for its investment in OctoPlus common stock, whose shares are traded on the Euronext Amsterdam Stock Exchange, as an available-for-sale investment. Available-for-sale investments are reported at fair value with unrealized gains and losses reported as a separate component of stockholders’ equity, except for other-than-temporary impairments, which are reported as a charge to current operations, recorded in the other income section of the condensed consolidated statements of operations. The cost basis in the Company’s investment in OctoPlus is $1.7 million.

For the three months ended December 31, 2011 and 2010, the Company recognized revenue of less than $0.1 million for each period from activity with companies in which it had a strategic investment.