BALANCE SHEET DETAILS

Inventories consist of the following (in thousands):



	December 31, 2011		October 1, 2011
Purchased parts and assemblies	$	41,844	$	44,824
Work-in-process	54,582		52,457
Finished goods	51,621		55,104
Total inventories	$	148,047	$	152,385

Prepaid expenses and other assets consist of the following (in thousands):



	December 31, 2011		October 1, 2011
Prepaid and refundable income taxes	$	9,517	$	9,193
Prepaid expenses and other	42,797		35,771
Total prepaid expenses and other assets	$	52,314	$	44,964

Other assets consist of the following (in thousands):



	December 31, 2011		October 1, 2011
Assets related to deferred compensation arrangements	$	23,133	$	22,737
Deferred tax assets	36,136		37,156
Other assets	4,381		4,289
Total other assets	$	63,650	$	64,182

Other current liabilities consist of the following (in thousands):



	December 31, 2011		October 1, 2011
Accrued payroll and benefits	$	26,703	$	39,639
Deferred income	15,318		14,893
Reserve for warranty	16,035		16,704
Accrued expenses and other	13,590		12,473
Other taxes payable	18,343		11,067
Accrued restructuring charges	615		634
Customer deposits	3,969		3,210
Total other current liabilities	$	94,573	$	98,620

During the second quarter of fiscal 2009, we announced our plans to close our facilities in Tampere, Finland and St. Louis, Missouri. The closure of our St. Louis site was completed in the fourth quarter of fiscal 2009. The closure of our Finland site was completed in the third quarter of fiscal 2011. These closures resulted in charges primarily for employee termination and other exit related costs associated with a plan approved by management.

There were no additions to restructuring in the first three months of fiscal 2012. Restructuring charges for the first three months of fiscal 2011 are recorded in cost of sales, research and development and selling, general and administrative expenses in our condensed consolidated statements of operations.

The following table presents our current liability as accrued on our balance sheet for restructuring charges. The table sets forth an analysis of the components of the restructuring charges and payments and other deductions made against the accrual for the first three months of fiscal 2012 and 2011 (in thousands):



	Severance Related			Facilities- related Charges			Other Restructuring Costs			Total
Balance at October 2, 2010	$	912		$	17		$	1,303		$	2,232
Provisions	218			—			87			305
Payments and other	(228		)	(17		)	(491		)	(736		)
Balance at January 1, 2011	$	902		$	—		$	899		$	1,801

Balance at October 1, 2011	$	—		$	—		$	634		$	634
Payments and other	—			—			(19		)	(19		)
Balance at December 31, 2011	$	—		$	—		$	615		$	615

We provide warranties on certain of our product sales and reserves for estimated warranty costs are recorded during the period of sale. The determination of such reserves requires us to make estimates of product return rates and expected costs to repair or replace the products under warranty. We currently establish warranty reserves based on historical warranty costs for each product line. The weighted average warranty period covered is approximately 15 months. If actual return rates and/or repair and replacement costs differ significantly from our estimates, adjustments to cost of sales may be required in future periods.

Components of the reserve for warranty costs during the first three months of fiscal 2012 and 2011 were as follows (in thousands):



	Three Months Ended
	December 31, 2011			January 1, 2011
Beginning balance	$	16,704		$	13,499
Additions related to current period sales	6,374			5,876
Warranty costs incurred in the current period	(7,249		)	(5,297		)
Adjustments to accruals, including foreign exchange	206			(178		)
Ending balance	$	16,035		$	13,900

Other long-term liabilities consist of the following (in thousands):



	December 31, 2011		October 1, 2011
Long-term taxes payable	$	28,195	$	27,775
Deferred compensation	23,274		22,685
Deferred tax liabilities	1,953		2,194
Deferred income	2,483		2,636
Asset retirement obligations	1,888		1,878
Other long-term liabilities	5,772		5,673
Total other long-term liabilities	$	63,565	$	62,841