INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Pretax Income (Loss)

Pretax income (loss) was generated from the following sources (amounts in thousands):

	For each of the three fiscal years in the period ended September 30, 2012
	2012			2011			2010
Domestic	$	(88,964	)	$	(40,359	)	$	(19,878	)
Foreign	74,239			62,408			74,909
Total	$	(14,725	)	$	22,049		$	55,031

Provision (Benefit) of Income Taxes

The provision (benefit) for income taxes consisted of the following components (amounts in thousands):

	For each of the three fiscal years in the period ended September 30, 2012
	2012			2011			2010
Current:
Federal	$	(16	)	$	314		$	(17,830	)
State	228			10			533
Foreign	3,458			8,324			7,345
Deferred:
Federal	5,061			(25,962		)	5,352
State	2,255			(1,609		)	373
Foreign	3,964			(14,758		)	220
	$	14,950		$	(33,681	)	$	(4,007	)

Reconciliation of income Tax Computed at the Federal Statutary Rate

The following is a reconciliation of income tax computed at the federal statutory rate to our actual tax expense (amounts in thousands):

	For each of the three fiscal years in the period ended September 30, 2012
	2012			2011			2010
Tax computed at federal statutory rate	$	(5,153	)	$	7,717		$	19,261
State taxes, net of federal impact	(3,244		)	(7,023		)	2,147
Foreign income taxed at different rates	(18,207		)	(9,830		)	(14,621		)
Tax credits	(1,096		)	(4,234		)	(3,025		)
Stock award compensation	295			347			3,288
Unrecognized tax benefits	1,981			1,541			2,325
Executive compensation	—			444			1,312
U.S. tax on foreign income	2,767			—			212
Income tax return to provision	(3,153		)	55			(347		)
Non-deductible permanent items	1,682			2,748			862
Pre-acquisition loss carryforwards	(4,043		)	(2,298		)	—
Other differences, net	9			(261		)	195
Valuation allowance	43,112			(22,887		)	(15,616		)
	$	14,950		$	(33,681	)	$	(4,007	)

Components of Deferred Tax Assets (Liabilities)

The tax effected deferred tax assets (liabilities) are comprised of the following components (amounts in thousands):

	September 30, 2012			October 2, 2011
Accounts receivable, net	$	925		$	1,159
Inventories	12,109			22,041
Accrued employee benefit expenses	5,230			6,209
Net operating losses	142,986			32,095
Tax credits	137,628			31,051
Accrued other expenses	7,776			9,296
Deferred equity compensation	14,111			12,075
Property and equipment, net	3,152			(465		)
Other assets	17,155			7,822
Total deferred tax assets	341,072			121,283
Intangible assets	(101,250		)	(96,624		)
Total deferred tax liabilities	(101,250		)	(96,624		)
Less valuation allowance	(211,530		)	(16,803		)
	$	28,292		$	7,856

Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (amounts in thousands):

	September 30, 2012			October 2, 2011			October 3, 2010
Beginning gross unrecognized tax benefits	$	32,370		$	21,719		$	16,431
Additions based on tax positions related to the current year	12,786			2,665			4,757
Additions based on current year acquisitions	10,615			8,164			349
Additions based on tax positions of prior years	2,436			382			2,408
Reductions for lapses and settlements	(191		)	(560		)	(2,226		)
Ending gross unrecognized tax benefit	$	58,016		$	32,370		$	21,719