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Other Balance Sheet Information (Tables)
12 Months Ended
Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Summary of Accounts Receivable
The following is a summary of accounts receivable at September 30, 2014 and 2013 (in thousands):
 
September 30,
 
2014
 
2013
Accounts receivable
$
81,270

 
$
78,460

Less allowance for doubtful accounts
(1,031
)
 
(863
)
Less allowance for sales returns
(133
)
 
(114
)
 
$
80,106

 
$
77,483

Allowance for Doubtful Accounts Activity
The allowance for doubtful accounts activity for the fiscal years ended September 30, 2014, 2013 and 2012 was as follows (in thousands):
Description
 
Balance at
Beginning  of
Period
 
Provisions
 
Reversals of
Bad Debt
Expense
 
Write-offs and
Adjustments
 
Balance at
End of
Period
2014 Allowance for doubtful accounts
 
$
863

 
$
438

 
$
(315
)
 
$
45

 
$
1,031

2013 Allowance for doubtful accounts
 
851

 
48

 
(143
)
 
107

 
863

2012 Allowance for doubtful accounts
 
617

 
367

 
(130
)
 
(3
)
 
851

As part of the acquisition of Crossing in fiscal year 2013, the Company acquired a contract in which a certain customer has a right of return on the purchase of spare parts. The allowance for returns activity for the fiscal years ended September 30, 2014 and 2013 was as follows (in thousands):
Description
Balance at
Beginning  of
Period
 
Provisions
 
Write-offs and
Adjustments
 
Balance at
End of
Period
2014 Allowance for sales returns
$
114

 
$
19

 
$

 
$
133

2013 Allowance for sales returns

 
72

 
42

 
114

Summary of Inventories
The following is a summary of inventories at September 30, 2014 and 2013, excluding amounts related to discontinued operations (in thousands):
 
September 30,
 
2014
 
2013
Inventories
 
 
 
Raw materials and purchased parts
$
57,250

 
$
57,678

Work-in-process
20,068

 
19,991

Finished goods
16,249

 
16,742

 
$
93,567

 
$
94,411

Product Warranty and Retrofit Activity on a Gross Basis
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 fiscal years ended September 30, 2014, 2013 and 2012, excluding amounts related to discontinued operations, is as follows (in thousands):
Balance at September 30, 2011
$
7,438

Adjustments for acquisitions and divestitures
7

Accruals for warranties during the year
13,551

Costs incurred during the year
(13,750
)
Balance at September 30, 2012
7,246

Adjustments for acquisitions and divestitures
1,187

Accruals for warranties during the year
9,968

Costs incurred during the year
(11,141
)
Balance at September 30, 2013
7,260

Adjustments for acquisitions and divestitures
364

Accruals for warranties during the year
9,969

Costs incurred during the year
(11,094
)
Balance at September 30, 2014
$
6,499