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Other Balance Sheet Information
12 Months Ended
Sep. 30, 2011
Other Balance Sheet Information
17.   Other Balance Sheet Information
 
Components of other selected captions in the Consolidated Balance Sheets are as follows (in thousands):
 
                 
    September 30,  
    2011     2010  
 
Accounts receivable
   $ 77,318     $ 92,764  
Less allowance for doubtful accounts
     617       491  
                 
    $ 76,701     $ 92,273  
                 
 
The allowance for doubtful accounts activity for the years ended September 30, 2011, 2010 and 2009 were as follows (in thousands):
 
                                         
    Balance at
           Reversals of
           Balance at
  
    Beginning of
           Bad Debt
     Write-offs and
     End of
  
Description
   Period     Provisions     Expense     Adjustments     Period  
 
2011 Allowance for doubtful accounts
   $ 491     $ —     $ —     $ 126     $ 617  
2010 Allowance for doubtful accounts
     719       125       (192 )     (161 )     491  
2009 Allowance for doubtful accounts
     1,366       419       —       (1,066 )     719  
 
                 
    September 30,  
    2011     2010  
 
Inventories, net (in thousands)
                
Raw materials and purchased parts
   $ 65,770     $ 79,972  
Work-in-process
     29,460       22,392  
Finished goods
     12,424       13,423  
                 
    $ 107,654     $ 115,787  
                 
 
Reserves for excess and obsolete inventory were $24.7 million, $23.8 million and $27.7 million at September 30, 2011, 2010 and 2009, respectively. The Company recorded charges/credits to reserves for excess and obsolete inventory of $2.2 million, $(1.9) million and $12.8 million in fiscal 2011, 2010 and 2009, respectively. The net credits recorded for fiscal 2010 are related to the sales of previously reserved items. The Company reduced the reserves for excess and obsolete inventory by $3.5 million, $1.5 million and $1.4 million, in fiscal 2011, 2010 and 2009, respectively, for disposals of inventory. For fiscal 2011, the reserves for excess and obsolete inventory were increased by $2.5 million for acquisitions, net of divestitures.
 
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 years ended September 30, 2011, 2010 and 2009 is as follows (in thousands):
 
         
Balance at September 30, 2008
   $ 8,174  
Accruals for warranties during the year
     8,534  
Settlements made during the year
     (11,010 )
         
Balance at September 30, 2009
     5,698  
Accruals for warranties during the year
     17,948  
Settlements made during the year
     (15,451 )
         
Balance at September 30, 2010
     8,195  
Adjustments for acquisitions and divestitures
     698  
Accruals for warranties during the year
     11,299  
Settlements made during the year
     (12,754 )
         
Balance at September 30, 2011
   $ 7,438