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BALANCE SHEET COMPONENTS | 12 Months Ended
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Sep. 28, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
BALANCE SHEET COMPONENTS | BALANCE SHEET COMPONENTS The following tables reflect the components of significant balance sheet accounts as of September 28, 2013 and September 29, 2012:
|  | As of
(in thousands) |  | September 28, 2013 |  | September 29, 2012
Short term investments, available-for-sale: |  |  |  |
Deposits maturing within one year (1) |  | $ | 3,252 |  |  | $ | — |
Inventories, net: |  |  |  |  |  |
Raw materials and supplies |  | $ | 19,703 |  |  | $ | 26,660 |
Work in process |  | 12,219 |  |  | 23,352 |
Finished goods |  | 20,333 |  |  | 27,599 |
|  | 52,255 |  |  | 77,611 |
Inventory reserves |  | (14,120 | ) |  | (18,617 | )
|  | $ | 38,135 |  |  | $ | 58,994 |
Property, plant and equipment, net: |  |  |  |  |  |
Land |  | $ | — |  |  | $ | 2,086 |
Buildings and building improvements |  | 3,060 |  |  | 4,830 |
Leasehold improvements |  | 15,763 |  |  | 16,005 |
Data processing equipment and software |  | 24,549 |  |  | 23,819 |
Machinery, equipment, furniture and fixtures |  | 48,998 |  |  | 40,580 |
Construction in progress (2) |  | 19,396 |  |  | 3,219 |
|  | 111,766 |  |  | 90,539 |
Accumulated depreciation (3) |  | (64,225 | ) |  | (62,098 | )
|  | $ | 47,541 |  |  | $ | 28,441 |
Accrued expenses and other current liabilities: |  |  |  |  |  |
Wages and benefits |  | $ | 19,779 |  |  | $ | 18,734 |
Accrued customer obligations (4) |  | 8,270 |  |  | 22,984 |
Commissions and professional fees |  | 2,640 |  |  | 2,776 |
Severance |  | 1,468 |  |  | 2,840 |
Other |  | 6,711 |  |  | 10,612 |
|  | $ | 38,868 |  |  | $ | 57,946 |
(1) | All short-term investments were classified as available-for-sale and were measured at fair value based on level one measurement, or quoted market prices, as defined by ASC 820. As of September 28, 2013, fair value approximated the cost basis for short-term investments. The Company did not recognize any realized gains or losses on the sale of investments during fiscal 2013.
(2) | Pursuant to ASC No. 840, Leases, the Company is considered the owner of the building during the construction phase for the Agreement to Develop and Lease (the “ADL”) facility being developed by Mapletree Industrial Trust (the “Landlord”) in Singapore—see Note 12 below. The estimated construction costs incurred to date in relation to the relevant proportion of the Company's lease is recognized on the Consolidated Balance Sheet as at September 28, 2013 and September 29, 2012. Applicable ground lease expense of $0.5 million was accrued as of September 28, 2013.
(3) | The depreciation expense for the years ended September 28, 2013 and September 29, 2012 are $9.3 million and $8.1 million respectively.
(4) | Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit costs.

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