The following tables reflect the components of significant balance sheet accounts as of March 29, 2014 and September 28, 2013:



	As of
(in thousands)	March 29, 2014			September 28, 2013
Short term investments, available-for-sale:
Deposits maturing within one year (1)	$	9,152		$	3,252

Inventories, net:
Raw materials and supplies	$	25,363		$	19,703
Work in process	17,918			12,219
Finished goods	14,856			20,333
	58,137			52,255
Inventory reserves	(14,520		)	(14,120		)
	$	43,617		$	38,135
Property, plant and equipment, net:
Buildings and building improvements (2)	$	31,284		$	3,060
Leasehold improvements	14,407			15,763
Data processing equipment and software	27,763			24,549
Machinery, equipment, furniture and fixtures	43,589			48,998
Construction in progress (2)	—			19,396
	117,043			111,766
Accumulated depreciation	(63,611		)	(64,225		)
	$	53,432		$	47,541
Accrued expenses and other current liabilities:
Wages and benefits	$	12,606		$	19,779
Accrued customer obligations (3)	7,655			8,270
Commissions and professional fees	2,380			2,640
Severance	1,490			1,468
Other	8,056			6,711
	$	32,187		$	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 March 29, 2014 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 and six months ended March 29, 2014 and March 30, 2013.

(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 building was completed on December 1, 2013 and the construction costs incurred in relation to the relevant proportion of the Company's lease were recognized on the Consolidated Balance Sheet as of March 29, 2014.


(3)	Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit costs.