ACCRUED LIABILITIES

12 Months Ended

Sep. 28, 2014

Accounts Payable and Accrued Liabilities, Current [Abstract]

ACCRUED LIABILITIES

ACCRUED LIABILITIES

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

	September 28, 2014		September 29, 2013
Payroll, bonus and employee benefits	$	34,278	$	24,649
Deferred revenue	11,430		5,565
Outside services	9,616		10,258
Warranties	6,882		2,809
Restructuring and severance	8,439		8,587
Commissions	4,026		2,799
Income taxes	971		2,291
Licenses	1,107		786
Sales and property taxes	1,081		785
Interest	67		1,276
Other	7,805		3,804
	$	85,702	$	63,609

Accrued warranties of $6.9 million includes a $3.8 million balance assumed as part of the Microsemi – FTD acquisition.