BALANCE SHEET DETAILS

Inventories consist of the following (in thousands):



	March 31, 2012		October 1, 2011
Purchased parts and assemblies	$	44,614	$	44,824
Work-in-process	61,557		52,457
Finished goods	50,886		55,104
Total inventories	$	157,057	$	152,385

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



	March 31, 2012		October 1, 2011
Prepaid and refundable income taxes	$	13,830	$	9,193
Other taxes receivable	30,031		19,883
Prepaid expenses and other	15,313		15,888
Total prepaid expenses and other assets	$	59,174	$	44,964

Other assets consist of the following (in thousands):



	March 31, 2012		October 1, 2011
Assets related to deferred compensation arrangements	$	21,977	$	22,737
Deferred tax assets	36,735		37,156
Other assets	4,350		4,289
Total other assets	$	63,062	$	64,182

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



	March 31, 2012		October 1, 2011
Accrued payroll and benefits	$	27,193	$	39,639
Deferred income	15,600		14,893
Reserve for warranty	16,812		16,704
Accrued expenses and other	11,881		12,473
Other taxes payable	25,552		11,067
Accrued restructuring charges	—		634
Customer deposits	2,381		3,210
Total other current liabilities	$	99,419	$	98,620

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.

Restructuring charges for the first six months of fiscal 2011 were 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 six 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			—			680			898
Payments and other	(562		)	(17		)	(488		)	(1,067		)
Balance at April 2, 2011	$	568		$	—		$	1,495		$	2,063

Balance at October 1, 2011	$	—		$	—		$	634		$	634
Payments and other	—			—			(634		)	(634		)
Balance at March 31, 2012	$	—		$	—		$	—		$	—

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 six months of fiscal 2012 and 2011 were as follows (in thousands):



	Six Months Ended
	March 31, 2012			April 2, 2011
Beginning balance	$	16,704		$	13,499
Additions related to current period sales	14,445			12,742
Warranty costs incurred in the current period	(14,319		)	(10,825		)
Accruals resulting from acquisitions	—			178
Adjustments to accruals, including foreign exchange	(18		)	(259		)
Ending balance	$	16,812		$	15,335

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



	March 31, 2012		October 1, 2011
Long-term taxes payable	$	23,240	$	27,775
Deferred compensation	22,276		22,685
Deferred tax liabilities	1,867		2,194
Deferred income	2,435		2,636
Asset retirement obligations	1,954		1,878
Other long-term liabilities	5,822		5,673
Total other long-term liabilities	$	57,594	$	62,841