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BALANCE SHEET COMPONENTS (Tables) | 9 Months Ended
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Jun. 27, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Components of significant balance sheet accounts | The following tables reflect the components of significant balance sheet accounts as of June 27, 2015 and September 27, 2014:
|  | As of
(in thousands) |  | June 27, 2015 |  | September 27, 2014
Short term investments, available-for-sale: |  |  |  |
Deposits maturing within one year (1) |  | $ | — |  |  | $ | 9,105 |
Inventories, net: |  |  |  |  |  |
Raw materials and supplies |  | $ | 28,197 |  |  | $ | 22,184 |
Work in process |  | 24,481 |  |  | 18,783 |
Finished goods |  | 45,939 |  |  | 22,590 |
|  | 98,617 |  |  | 63,557 |
Inventory reserves |  | (20,305 | ) |  | (13,863 | )
|  | $ | 78,312 |  |  | $ | 49,694 |
Property, plant and equipment, net: |  |  |  |  |  |
Buildings and building improvements |  | $ | 33,576 |  |  | $ | 31,159 |
Leasehold improvements |  | 19,629 |  |  | 13,962 |
Data processing equipment and software |  | 28,311 |  |  | 27,538 |
Machinery, equipment, furniture and fixtures |  | 51,537 |  |  | 45,442 |
|  | 133,053 |  |  | 118,101 |
Accumulated depreciation |  | (81,130 | ) |  | (65,346 | )
|  | $ | 51,923 |  |  | $ | 52,755 |
Accrued expenses and other current liabilities: |  |  |  |  |  |
Wages and benefits |  | $ | 22,671 |  |  | $ | 21,498 |
Accrued customer obligations (2) |  | 8,920 |  |  | 8,999 |
Commissions and professional fees |  | 3,384 |  |  | 1,961 |
Deferred rent |  | 2,444 |  |  | 2,161 |
Severance |  | 228 |  |  | 1,067 |
Other |  | 9,784 |  |  | 8,045 |
|  | $ | 47,431 |  |  | $ | 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. As of June 27, 2015 and September 27, 2014, 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 nine months ended June 27, 2015 and June 28, 2014.
(2) | Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.

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