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2313301 - Disclosure - Supplementary Balance Sheet Information (Tables)
(http://brooks.com/role/SupplementaryBalanceSheetInformationTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0000933974 (http://www.sec.gov/CIK)
Organization, Consolidation and Presentation of Financial Statements [Abstract]Period [Axis]
2015-10-01 - 2016-09-30
Organization, Consolidation and Presentation of Financial Statements [Abstract]
 
Summary of Accounts Receivable
The following is a summary of accounts receivable at September 30, 2016 and 2015 (in thousands):
 
September 30,
 
2016
 
2015
Accounts receivable
$
108,713

 
$
87,582

Less allowance for doubtful accounts
(2,241
)
 
(1,019
)
Less allowance for sales returns
(100
)
 
(115
)
 
$
106,372

 
$
86,448

  
Allowance for Doubtful Accounts Activity
The allowance for doubtful accounts activity for the fiscal years ended September 30, 2016, 2015 and 2014 is as follows (in thousands):
Description
 
Balance at
Beginning  of
Period
 
Provisions
 
Reversals of
Bad Debt
Expense
 
Write-offs and
Adjustments
 
Balance at
End of
Period
2016 Allowance for doubtful accounts
 
$
1,019

 
$
202

 
$
—

 
$
1,020

 
$
2,241

2015 Allowance for doubtful accounts
 
1,031

 
—

 
—

 
(12
)
 
1,019

2014 Allowance for doubtful accounts
 
863

 
438

 
(315
)
 
45

 
1,031

The allowance for sales returns activity for the fiscal years ended September 30, 2016, 2015 and 2014 is as follows (in thousands):
Description
Balance at
Beginning  of
Period
 
Provisions
 
Write-offs and
Adjustments
 
Balance at
End of
Period
2016 Allowance for sales returns
$
115

 
$
(14
)
 
$
—

 
$
101

2015 Allowance for sales returns
133

 
(18
)
 
—

 
115

2014 Allowance for sales returns
114

 
19

 
—

 
133

  
Summary of Inventories
The following is a summary of inventories at September 30, 2016 and 2015 (in thousands):
 
September 30,
 
2016
 
2015
Inventories
 
 
 
Raw materials and purchased parts
$
60,979

 
$
62,441

Work-in-process
16,090

 
21,563

Finished goods
15,503

 
16,615

 
$
92,572

 
$
100,619


The activity for excess and obsolete inventory reserves, excluding amounts related to discontinued operations, is as follows for the fiscal years ended September 30, 2016, 2015 and 2014 (in thousands):
Description
Balance at
Beginning  of
Period
 
Provisions
 
Inventory Disposals and Adjustments
 
Balance at
End of
Period
2016 Reserves for excess and obsolete inventory
$
23,768

 
$
7,293

 
$
(6,267
)
 
$
24,794

2015 Reserves for excess and obsolete inventory
26,027

 
7,879

 
(10,138
)
 
23,768

2014 Reserves for excess and obsolete inventory
24,200

 
6,900

 
(5,073
)
 
26,027

  
Product Warranty and Retrofit Activity on a Gross Basis
The Company establishes reserves for estimated cost of product warranties based on historical information. Product warranty reserves are recorded at the time product revenue is recognized, and retrofit accruals are recorded 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.
The following is a summary of product warranty and retrofit activity on a gross basis, excluding amounts related to discontinued operations, for the fiscal years ended September 30, 2016, 2015 and 2014 (in thousands):
 
Amount
Balance at September 30, 2013
$
7,260

Adjustments for acquisitions and divestitures
364

Accruals for warranties during the year
9,969

Costs incurred during the year
(11,094
)
Balance at September 30, 2014
6,499

Adjustments for acquisitions and divestitures
81

Accruals for warranties during the year
9,917

Costs incurred during the year
(10,408
)
Balance at September 30, 2015
6,089

Adjustments for acquisitions and divestitures
—

Accruals for warranties during the year
9,975

Costs incurred during the year
(9,740
)
Balance at September 30, 2016
$
6,324