Other Balance Sheet Information (Tables)

12 Months Ended

Sep. 30, 2012

Summary of Accounts Receivable

The following is a summary of accounts receivable at September 30, 2012 and 2011 (in thousands):

	September 30,
	2012		2011
Accounts receivable	$	79,706	$	77,318
Less allowance for doubtful accounts		851		617
	$	78,855	$	76,701

Allowance for Doubtful Accounts Activity

The allowance for doubtful accounts activity for the years ended September 30, 2012, 2011 and 2010 were 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
2012 Allowance for doubtful accounts	$	617	$	367	$	(130	)	$	(3	)	$	851
2011 Allowance for doubtful accounts		491		—		—			126			617
2010 Allowance for doubtful accounts		719		125		(192	)		(161	)		491

Summary of Inventories

The following is a summary of inventories at September 30, 2012 and 2011 (in thousands):

	September 30,
	2012		2011
Inventories
Raw materials and purchased parts	$	64,732	$	65,770
Work-in-process		20,800		29,460
Finished goods		17,453		12,424
	$	102,985	$	107,654

Product Warranty and Retrofit Activity on a Gross Basis

Product warranty and retrofit activity on a gross basis for the years ended September 30, 2012, 2011 and 2010 is as follows (in thousands):

Balance at September 30, 2009	$	5,698
Accruals for warranties during the year		17,948
Settlements made during the year		(15,451	)
Balance at September 30, 2010		8,195
Adjustments for acquisitions and divestitures		698
Accruals for warranties during the year		11,299
Settlements made during the year		(12,754	)
Balance at September 30, 2011		7,438
Adjustments for acquisitions and divestitures		7
Accruals for warranties during the year		13,751
Settlements made during the year		(13,867	)
Balance at September 30, 2012	$	7,329