13. Other Balance Sheet Information

Components of other selected captions in the Consolidated Balance Sheets are as follows (in thousands):


	June 30,		September 30,
	2011		2010
Accounts receivable	$	83,109	$	92,764
Less allowances		562		491

	$	82,547	$	92,273

Inventories, net
Raw materials and purchased parts	$	56,649	$	79,972
Work-in-process		25,798		22,392
Finished goods		11,078		13,423

	$	93,525	$	115,787

The Company provides for the estimated cost of product warranties, primarily from historical information, at the time product revenue is recognized and retrofit accruals at the time retrofit programs are established. The Company’s warranty obligation is affected by product failure rates, utilization levels, material usage, service delivery costs incurred in correcting a product failure, and supplier warranties on parts delivered to the Company. Product warranty and retrofit activity on a gross basis for the three and nine months ended June 30, 2011 and 2010 is as follows (in thousands):

Activity — Three Months Ended June 30, 2011


Balance			Balance
March 31,			June 30,
2011	Accruals	Settlements	2011
$7,667	$3,659	$(3,709)	$7,617

Activity — Three Months Ended June 30, 2010


Balance			Balance
March 31,			June 30,
2010	Accruals	Settlements	2010
$7,122	$2,997	$(2,643)	$7,476

Activity — Nine Months Ended June 30, 2011


Balance			Balance
September 30,			June 30,
2010	Accruals	Settlements	2011
$8,195	$8,580	$(9,158)	$7,617

Activity — Nine Months Ended June 30, 2010


Balance			Balance
September 30,			June 30,
2009	Accruals	Settlements	2010
$5,698	$9,447	$(7,669)	$7,476