Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2011

Valuation and Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

VALUATION AND QUALIFYING ACCOUNTS

Description	Balance at Beginning of Year		Charged (Credited) to Costs and Expenses			Additions (Deductions)			Balance at End of Year
	Successor
Successor period ended September 30, 2011:
Allowance for doubtful accounts(1)	$	—	$	(245	)	$	368		$	123
Reserve for sales returns		433		425			—			858
Reserve for excess and obsolete inventory		—		2,679			178			2,857
Reserve for lower of cost or market adjustments		—		187			—			187
	Predecessor
Predecessor period ended April 19, 2011:
Allowance for doubtful accounts	$	368	$	—		$	—			368
Reserve for sales returns		518		(85	)		—			433
Fiscal year ended October 1, 2010:
Allowance for doubtful accounts	$	453	$	(85	)	$	—		$	368
Reserve for sales returns		1,090		(572	)		—			518
Fiscal year ended October 2, 2009:
Allowance for doubtful accounts	$	834	$	(325	)	$	(56	)	$	453
Reserve for sales returns		2,935		(1,364	)		(481	)		1,090

(1) Additions to the allowance for doubtful accounts represent fair value adjustments to accounts receivable eliminated in the successor period.