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BALANCE SHEET COMPONENTS (Tables) | 9 Months Ended
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Jun. 29, 2019
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 29, 2019 and September 29, 2018:
| As of
(in thousands) | June 29, 2019 |  | September 29, 2018
Short term investments, available-for-sale(1) | $ | 248,000 |  |  | $ | 293,000 |
Inventories, net: |  |  |  |  |
Raw materials and supplies | $ | 58,336 |  |  | $ | 63,894 |
Work in process | 31,590 |  |  | 37,829 |
Finished goods | 35,890 |  |  | 40,357 |
| 125,816 |  |  | 142,080 |
Inventory reserves | (27,767 | ) |  | (26,889 | )
| $ | 98,049 |  |  | $ | 115,191 |
Property, plant and equipment, net: |  |  |  |  |
Land | $ | 2,182 |  |  | $ | 2,182 |
Buildings and building improvements (2) | 42,125 |  |  | 41,616 |
Leasehold improvements (2) | 24,125 |  |  | 23,561 |
Data processing equipment and software | 36,027 |  |  | 35,469 |
Machinery, equipment, furniture and fixtures | 74,189 |  |  | 68,666 |
Construction in progress | 6,576 |  |  | 6,940 |
| 185,224 |  |  | 178,434 |
Accumulated depreciation | (110,373 | ) |  | (102,367 | )
| $ | 74,851 |  |  | $ | 76,067 |
Accrued expenses and other current liabilities: |  |  |  |  |
Accrued customer obligations (3) | $ | 27,491 |  |  | $ | 34,918 |
Wages and benefits | 16,623 |  |  | 44,505 |
Dividend payable | 7,664 |  |  | 8,057 |
Commissions and professional fees | 2,024 |  |  | 5,549 |
Deferred rent | 1,763 |  |  | 1,847 |
Severance | 355 |  |  | 1,415 |
Other | 7,545 |  |  | 9,687 |
| $ | 63,465 |  |  | $ | 105,978 |
(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 29, 2019 and June 30, 2018.
(2) | Certain balances as at September 29, 2018 relating to Property, plant and equipment have been reclassified. These reclassifications have no impact to the Consolidated Balance Sheet as at September 29, 2018.
(3) Represents customer advance payments, customer credit program, accrued warranty expense and accrued retrofit obligations.

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