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BALANCE SHEET COMPONENTS (Tables) | 6 Months Ended
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Apr. 01, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Components of significant balance sheet accounts | NOTE 3: BALANCE SHEET COMPONENTS The following tables reflect the components of significant balance sheet accounts as of April 1, 2017 and October 1, 2016:
|  | As of
(in thousands) |  | April 1, 2017 |  | October 1, 2016
Short term investments, available-for-sale(1) |  | $ | 139,000 |  |  | $ | 124,000 |
Inventories, net: |  |  |  |  |  |
Raw materials and supplies (2) |  | $ | 32,261 |  |  | $ | 26,876 |
Work in process (2) |  | 36,788 |  |  | 24,333 |
Finished goods (2) |  | 50,164 |  |  | 57,166 |
|  | 119,213 |  |  | 108,375 |
Inventory reserves |  | (20,528 | ) |  | (21,080 | )
|  | $ | 98,685 |  |  | $ | 87,295 |
Property, plant and equipment, net: |  |  |  |  |  |
Land |  | $ | 2,182 |  |  | $ | — |
Buildings and building improvements |  | 50,107 |  |  | 34,472 |
Leasehold improvements |  | 9,685 |  |  | 19,963 |
Data processing equipment and software (2) |  | 34,323 |  |  | 32,975 |
Machinery, equipment, furniture and fixtures |  | 63,124 |  |  | 54,730 |
|  | 159,421 |  |  | 142,140 |
Accumulated depreciation (2) |  | (93,696 | ) |  | (91,798 | )
|  | $ | 65,725 |  |  | $ | 50,342 |
Accrued expenses and other current liabilities: |  |  |  |  |  |
Wages and benefits |  | $ | 26,427 |  |  | $ | 24,248 |
Accrued customer obligations (3) |  | 16,930 |  |  | 13,077 |
Commissions and professional fees |  | 8,064 |  |  | 10,908 |
Deferred rent |  | 1,940 |  |  | 2,920 |
Severance (4) |  | 878 |  |  | 1,296 |
Other |  | 12,611 |  |  | 11,505 |
|  | $ | 66,850 |  |  | $ | 63,954 |
(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 April 1, 2017, 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 April 1, 2017 and April 2, 2016.
(2) | 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.
(3) | Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.
(4) | Includes the restructuring plan discussed in Note 2, severance payable in connection with the October 2015 retirement of the Company's CEO of $0.5 million (as of October 1, 2016: $0.8 million), and other severance payments.

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