Other Balance Sheet Information

3 Months Ended

Dec. 31, 2011

Other Balance Sheet Information

12. Other Balance Sheet Information

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

	December 31, 2011		September 30, 2011
Accounts receivable	$	74,229	$	77,318
Less allowances		545		617
	$	73,684	$	76,701
Inventories, net
Raw materials and purchased parts	$	66,851	$	65,770
Work-in-process		23,465		29,460
Finished goods		12,296		12,424
	$	102,612	$	107,654

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 months ended December 31, 2011 and 2010 is as follows (in thousands):

Activity — Three Months Ended December 31, 2011

Balance September 30, 2011		Adjustments for acquisitions  and divestitures		Accruals		Settlements			Balance December 31, 2011
$	7,438	$	7	$	3,518	$	(3,670	)	$	7,293

Activity — Three Months Ended December 31, 2010

Balance September 30, 2010		Accruals		Settlements			Balance December 31, 2010
$	8,195	$	2,509	$	(2,822	)	$	7,882