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BALANCE SHEET COMPONENTS (Tables) | 3 Months Ended
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Dec. 31, 2016
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 December 31, 2016 and October 1, 2016:
|  | As of
(in thousands) |  | December 31, 2016 |  | October 1, 2016
Inventories, net: |  |  |  |  |  |
Raw materials and supplies (1) |  | $ | 26,418 |  |  | $ | 26,876 |
Work in process (1) |  | 16,909 |  |  | 24,333 |
Finished goods (1) |  | 60,770 |  |  | 57,166 |
|  | 104,097 |  |  | 108,375 |
Inventory reserves |  | (20,305 | ) |  | (21,080 | )
|  | $ | 83,792 |  |  | $ | 87,295 |
Property, plant and equipment, net: |  |  |  |  |  |
Buildings and building improvements |  | $ | 34,150 |  |  | $ | 34,472 |
Leasehold improvements |  | 14,759 |  |  | 19,963 |
Data processing equipment and software (1) |  | 33,622 |  |  | 32,975 |
Machinery, equipment, furniture and fixtures |  | 59,858 |  |  | 54,730 |
|  | 142,389 |  |  | 142,140 |
Accumulated depreciation (1) |  | (92,754 | ) |  | (91,798 | )
|  | $ | 49,635 |  |  | $ | 50,342 |
Accrued expenses and other current liabilities: |  |  |  |  |  |
Wages and benefits |  | $ | 18,044 |  |  | $ | 24,248 |
Accrued customer obligations (2) |  | 12,495 |  |  | 13,077 |
Commissions and professional fees |  | 9,918 |  |  | 10,908 |
Deferred rent |  | 2,868 |  |  | 2,920 |
Severance (3) |  | 1,150 |  |  | 1,296 |
Other |  | 11,390 |  |  | 11,505 |
|  | $ | 55,865 |  |  | $ | 63,954 |
(1) | Certain balances as at October 1, 2016 relating to Inventories and Property, plant and equipment have been reclassified for comparative purposes. These reclassifications have no impact to the Consolidated Condensed Balance Sheet as at October 1, 2016.
(2) | Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.
(3) | Includes the restructuring plan discussed in Note 2, severance payable in connection with the October 2015 retirement of the Company's CEO of $0.6 million (as of October 1, 2016: $0.8 million), and other severance payments.

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