Other Balance Sheet Information

The following is a summary of accounts receivable at June 30, 2014 and September 30, 2013 (in thousands):



	June 30, 2014			September 30, 2013
Accounts receivable	$	84,038		$	78,460
Less allowance for doubtful accounts	(1,100		)	(863		)
Less allowance for sales returns	(146		)	(114		)
	$	82,792		$	77,483

The following is a summary of inventories at June 30, 2014 and September 30, 2013, excluding amounts related to discontinued operations (in thousands):



	June 30, 2014		September 30, 2013
Inventories
Raw materials and purchased parts	$	62,212	$	57,678
Work-in-process	23,206		19,991
Finished goods	17,651		16,742
	$	103,069	$	94,411

Reserves for excess and obsolete inventory were $24.3 million, excluding amounts related to discontinued operations, at June 30, 2014 and September 30, 2013.

The Company provides for the estimated cost of product warranties, primarily from historical information, at the time product revenue is recognized and retrofit accruals at the time retrofit programs are established. The Company’s warranty obligation is affected by product failure rates, utilization levels, material usage, service delivery costs incurred in correcting a product failure, and supplier warranties on parts delivered to the Company.

Product warranty and retrofit activity on a gross basis for the three and nine months ended June 30, 2014 and 2013, excluding amounts related to discontinued operations, is as follows (in thousands):



Activity - Three Months Ended June 30, 2014
Balance at March 31, 2014		Adjustments for Acquisitions and Divestitures		Accruals		Costs Incurred			Balance at June 30, 2014
$	6,319	$	364	$	3,017	$	(2,879	)	$	6,821



Activity - Three Months Ended June 30, 2013
Balance at March 31, 2013		Adjustments for Acquisitions and Divestitures		Accruals		Costs Incurred			Balance at June 30, 2013
$	7,635	$	—	$	2,992	$	(3,010	)	$	7,617



Activity - Nine Months Ended June 30, 2014
Balance at September 30, 2013		Adjustments for Acquisitions and Divestitures		Accruals		Costs Incurred			Balance at June 30, 2014
$	7,260	$	364	$	7,167	$	(7,970	)	$	6,821



Activity - Nine Months Ended June 30, 2013
Balance at September 30, 2012		Adjustments for Acquisitions and Divestitures		Accruals		Costs Incurred			Balance at June 30, 2013
$	7,246	$	962	$	8,309	$	(8,900	)	$	7,617