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BALANCE SHEET COMPONENTS | 3 Months Ended
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Dec. 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 December 28, 2013 and September 28, 2013:
|  | As of
(in thousands) |  | December 28, 2013 |  | September 28, 2013
Short term investments, available-for-sale: |  |  |  |
Deposits maturing within one year (1) |  | $ | 6,552 |  |  | $ | 3,252 |
Inventories, net: |  |  |  |  |  |
Raw materials and supplies |  | $ | 21,545 |  |  | $ | 19,703 |
Work in process |  | 13,143 |  |  | 12,219 |
Finished goods |  | 15,899 |  |  | 20,333 |
|  | 50,587 |  |  | 52,255 |
Inventory reserves |  | (14,325 | ) |  | (14,120 | )
|  | $ | 36,262 |  |  | $ | 38,135 |
Property, plant and equipment, net: |  |  |  |  |  |
Buildings and building improvements (2) |  | $ | 23,079 |  |  | $ | 3,060 |
Leasehold improvements |  | 12,470 |  |  | 15,763 |
Data processing equipment and software |  | 24,670 |  |  | 24,549 |
Machinery, equipment, furniture and fixtures |  | 54,176 |  |  | 48,998 |
Construction in progress (2) |  | — |  |  | 19,396 |
|  | 114,395 |  |  | 111,766 |
Accumulated depreciation |  | (61,864 | ) |  | (64,225 | )
|  | $ | 52,531 |  |  | $ | 47,541 |
Accrued expenses and other current liabilities: |  |  |  |  |  |
Wages and benefits |  | $ | 10,222 |  |  | $ | 19,779 |
Accrued customer obligations (3) |  | 8,597 |  |  | 8,270 |
Commissions and professional fees |  | 1,718 |  |  | 2,640 |
Severance |  | 973 |  |  | 1,468 |
Other |  | 6,842 |  |  | 6,711 |
|  | $ | 28,352 |  |  | $ | 38,868 |
(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 December 28, 2013 and 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 the three months ended December 28, 2013 and December 29, 2012.
(2) | Pursuant to ASC No. 840, Leases, the Company was considered to be 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 Notes 6 and 11 below. The construction costs incurred to date in relation to the relevant proportion of the Company's lease are recognized on the Consolidated Balance Sheet as of December 28, 2013.
The building was completed on December 1, 2013 and the cost of construction of $20.0 million was reclassified from construction in progress to buildings and building improvements.
(3) | Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit costs.

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