The following tables reflect the components of significant balance sheet accounts as of October 3, 2015 and September 27, 2014:



	As of
(in thousands)	October 3, 2015			September 27, 2014
Short term investments, available-for-sale:
Deposits maturing within one year (1)	$	—		$	9,105

Inventories, net:
Raw materials and supplies	$	23,541		$	22,184
Work in process	24,110			18,783
Finished goods	50,518			22,590
	98,169			63,557
Inventory reserves	(19,073		)	(13,863		)
	$	79,096		$	49,694

Property, plant and equipment, net:
Buildings and building improvements	$	33,760		$	31,159
Leasehold improvements	19,512			13,962
Data processing equipment and software	28,861			27,538
Machinery, equipment, furniture and fixtures	52,106			45,442
	134,239			118,101
Accumulated depreciation	(81,005		)	(65,346		)
	$	53,234		$	52,755

Accrued expenses and other current liabilities:
Wages and benefits	$	19,166		$	21,498
Accrued customer obligations (2)	9,215			8,999
Commissions and professional fees	3,880			1,961
Deferred Rent	2,450			2,161
Severance	1,645			1,067
Other	9,615			8,045
	$	45,971		$	43,731


(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.


(2)	Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.