Inventory	9 Months Ended
Jul. 03, 2011
Inventory
Inventory	9. Inventory The Company's inventory is valued at the lower of cost or market. Cost is determined by the first-in, first-out ("FIFO") method, including material, labor and factory overhead. Inventory on hand may exceed future demand either because the product is outdated or obsolete, or because the amount on hand is in excess of future needs. The total value of inventories that are determined to be obsolete based on criteria such as customer demand and changing technologies are reserved. Excess inventory amounts are estimated by reviewing quantities on hand and comparing those quantities to sales forecasts for the next 12 months, identifying historical service usage trends, and matching that usage with the installed base quantities to estimate future needs. At July 3, 2011, the Company's inventory was recorded at net realizable value requiring reserves of $7.1 million, or 10% of the $72.9 million gross inventories. At October 3, 2010, the Company's inventory was recorded at net realizable value requiring reserves of $7.1 million, or 9.2% of the $77.0 million gross inventories. Because the LifeVest product is distributed on a rental basis, the LifeVest product is included in inventory while it is being manufactured, and once completed, it is then transferred to fixed assets and depreciated over its estimated life. During the three months ended July 3, 2011 and July 4, 2010, $7.2 million and $2.6 million, respectively, of LifeVest systems were transferred from inventory to fixed assets. As of July 3, 2011 and October 3, 2010, there was $9.1 million and $8.6 million of LifeVest related inventory, respectively. For purposes of the Company's condensed, consolidated statement of cash flows, the transfer was treated as a non-cash transaction.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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