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BALANCE SHEET COMPONENTS (Tables) | 9 Months Ended
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Jun. 30, 2018
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 30, 2018 and September 30, 2017:
| As of
(in thousands) | June 30, 2018 |  | September 30, 2017
Short term investments, available-for-sale(1) | $ | 258,000 |  |  | $ | 216,000 |
Inventories, net: |  |  |  |  |
Raw materials and supplies | $ | 59,817 |  |  | $ | 44,239 |
Work in process | 50,561 |  |  | 40,827 |
Finished goods | 38,914 |  |  | 61,596 |
| 149,292 |  |  | 146,662 |
Inventory reserves | (25,999 | ) |  | (24,639 | )
| $ | 123,293 |  |  | $ | 122,023 |
Property, plant and equipment, net: |  |  |  |  |
Land | $ | 2,182 |  |  | $ | 2,182 |
Buildings and building improvements | 52,615 |  |  | 50,910 |
Leasehold improvements | 12,898 |  |  | 9,882 |
Data processing equipment and software | 35,391 |  |  | 34,700 |
Machinery, equipment, furniture and fixtures | 67,087 |  |  | 60,143 |
Construction in progress | 6,893 |  |  | 8,000 |
| 177,066 |  |  | 165,817 |
Accumulated depreciation | (101,002 | ) |  | (98,055 | )
| $ | 76,064 |  |  | $ | 67,762 |
Accrued expenses and other current liabilities: |  |  |  |  |
Wages and benefits | $ | 40,215 |  |  | $ | 47,411 |
Accrued customer obligations (2) | 35,108 |  |  | 52,460 |
Commissions and professional fees | 5,938 |  |  | 8,555 |
Dividends payable | 8,176 |  |  | — |
Deferred rent | 1,873 |  |  | 1,930 |
Severance (3) | 976 |  |  | 3,828 |
Other | 13,907 |  |  | 10,663 |
| $ | 106,193 |  |  | $ | 124,847 |
(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. The Company did not recognize any realized gains or losses on the sale of investments during the three and nine months ended June 30, 2018 and July 1, 2017.
(2) | Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.
(3) | Includes the restructuring plan discussed in Note 3, severance payable in connection with the November 2017 departure of the Company's Chief Financial Officer of $0.6 million, and other severance payments.

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