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BALANCE SHEET COMPONENTS (Components of significant balance sheet accounts) (Details) - USD ($) $ in Thousands | Jul. 02, 2016 | Oct. 03, 2015
--- | --- | ---
Inventories, net: |  |  |
Raw materials and supplies |  | $ 21,184 | $ 23,541
Work in process |  | 30,729 | 24,110
Finished goods |  | 58,130 | 50,518
Inventory, gross |  | 110,043 | 98,169
Inventory reserves |  | (20,487) | (19,073)
Inventories, net |  | 89,556 | 79,096
Property, plant and equipment, net: |  |  |
Buildings and building improvements |  | 34,447 | 33,760
Leasehold improvements |  | 19,968 | 19,512
Data processing equipment and software |  | 28,723 | 28,861
Machinery, equipment, furniture and fixtures |  | 53,580 | 52,106
Property, plant and equipment, gross |  | 136,718 | 134,239
Accumulated depreciation |  | (86,523) | (81,005)
Property, plant and equipment, net |  | 50,195 | 53,234
Accrued expenses and other current liabilities: |  |  |
Wages and benefits |  | 22,233 | 19,166
Accrued customer obligations (1) | [1] | 13,355 | 9,215
Commissions and professional fees |  | 5,200 | 3,880
Deferred rent |  | 2,944 | 2,450
Severance (2) | [2] | 1,131 | 1,645
Other |  | 8,946 | 9,615
Accrued expenses and other current liabilities |  | $ 53,809 | $ 45,971
[1] | Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.
[2] | Includes the restructuring plan discussed in Note 3, $1.0 million of severance payable in connection with the October 2015 retirement of the Company's CEO, and other severance payments which are not part of the Company's plan to streamline its global operations and functions.

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