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BALANCE SHEET COMPONENTS | 12 Months Ended
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Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
BALANCE SHEET COMPONENTS | BALANCE SHEET COMPONENTS The following tables reflect the components of significant balance sheet accounts as of September 30, 2017 and October 1, 2016:
|  | As of
(in thousands) |  | September 30, 2017 |  | October 1, 2016
Short term investments, available-for-sale(1) |  | $ | 216,000 |  |  | $ | 124,000 |
Inventories, net: |  |  |  |  |  |
Raw materials and supplies (2) |  | $ | 44,239 |  |  | $ | 26,876 |
Work in process (2) |  | 40,827 |  |  | 24,333 |
Finished goods (2) |  | 61,596 |  |  | 57,166 |
|  | 146,662 |  |  | 108,375 |
Inventory reserves |  | (24,639 | ) |  | (21,080 | )
|  | $ | 122,023 |  |  | $ | 87,295 |
Property, plant and equipment, net: |  |  |  |  |  |
Land |  | $ | 2,182 |  |  | $ | — |
Buildings and building improvements |  | 50,910 |  |  | 34,472 |
Leasehold improvements |  | 9,882 |  |  | 19,963 |
Data processing equipment and software (2) |  | 34,700 |  |  | 32,975 |
Machinery, equipment, furniture and fixtures |  | 68,143 |  |  | 54,730 |
|  | 165,817 |  |  | 142,140 |
Accumulated depreciation(2) |  | (98,055 | ) |  | (91,798 | )
|  | $ | 67,762 |  |  | $ | 50,342 |
Accrued expenses and other current liabilities: |  |  |  |  |  |
Wages and benefits |  | $ | 47,411 |  |  | $ | 24,248 |
Accrued customer obligations (3) (As Restated) |  | 52,460 |  |  | 21,483 |
Commissions and professional fees |  | 8,555 |  |  | 10,908 |
Deferred rent |  | 1,930 |  |  | 2,920 |
Severance (4) |  | 3,828 |  |  | 1,296 |
Other (As Restated) |  | 10,663 |  |  | 10,461 |
|  | $ | 124,847 |  |  | $ | 71,316 |
(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 September 30, 2017 and October 1, 2016, 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 years ended 2017 and 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 Balance Sheets 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 3, severance payable in connection with the October 2015 retirement of the Company's CEO of $0.2 million (as of October 1, 2016: $0.8 million), and other severance payments which are not part of the Company's plan to streamline its global operations and functions.

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