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Inventories
12 Months Ended
Sep. 30, 2023
Inventory Disclosure [Abstract]  
Inventories Inventories
Inventories, net of reserves, consist of:
September 30,
2023
October 1,
2022
Raw materials and purchased parts$270,305 $219,893 
Work in progress368,277 305,328 
Finished goods85,420 63,245 
Inventories, net$724,002 $588,466 
There are no material inventoried costs relating to over-time contracts where revenue is accounted for using the cost-to-cost method of accounting as of September 30, 2023 and October 1, 2022.
In 2023, we recorded $4,345 of inventory write-downs associated with a decline in business in our Industrial Systems segment and the retirement of a program in our Aircraft Controls segment. In 2022, we recorded impairment charges on inventory of $1,907 associated with Russian actions in the Ukraine. See Note 14 - Restructuring for additional disclosures relating to inventory write-downs.