ACCRUED LIABILITIES (Tables)

12 Months Ended

Sep. 30, 2012

Accounts Payable and Accrued Liabilities, Current [Abstract]

Components of Accrued Liabilities

Accrued liabilities consisted of the following components (amounts in thousands):

	September 30, 2012		October 2, 2011
Payroll, bonus, accrued time off and other employee benefits	$	43,219	$	41,264
Fair value of foreign currency forward	—		11,675
Restructuring and severance	8,277		9,562
Licenses	1,688		9,636
Outside services	11,826		7,815
Interest	1,720		4,037
Warranties	2,472		2,945
Commissions	2,900		2,692
Other	8,122		11,452
	$	80,224	$	101,078