XML 61 R37.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2013
Income Taxes [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  |  | Years Ended September 30,
|  |  | 2013 |  | 2012 |  | 2011
Federal: |  |  |  |  |  |  |  |  |
| Current |  | $ | - |  | $ | - |  | $ | -
| Deferred |  |  | - |  |  | - |  |  | -
State: |  |  |  |  |  |  |  |  |
| Current |  |  | 363 |  |  | 253 |  |  | 250
| Deferred |  |  | (37) |  |  | (215) |  |  | (78)
|  |  | $ | 326 |  | $ | 38 |  | $ | 172
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  |  | Years Ended September 30,
|  |  | 2013 |  | 2012 |  | 2011
Provision (benefit) at the statutory rate |  | $ | (648) |  | $ | (918) |  | $ | (6,786)
Increase resulting from: |  |  |  |  |  |  |  |  |
| Non-deductible expenses |  |  | 1,269 |  |  | 490 |  |  | 548
| State income taxes, net of federal deduction |  |  | 377 |  |  | 106 |  |  | -
| Change in valuation allowance |  |  | - |  |  | 581 |  |  | 7,066
| Other |  |  | 29 |  |  | - |  |  | 16
Decrease resulting from: |  |  |  |  |  |  |  |  |
| Change in valuation allowance |  |  | (651) |  |  | - |  |  | -
| State income taxes, net of federal deduction |  |  | - |  |  | - |  |  | (600)
| Contingent tax liabilities |  |  | (50) |  |  | (206) |  |  | (72)
| Other |  |  | - |  |  | (15) |  |  | -
|  |  | $ | 326 |  | $ | 38 |  | $ | 172
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  |  |  | Years Ended September 30,
|  |  |  | 2013 |  | 2012
Deferred income tax assets: |  |  |  |  |  |
| Allowance for doubtful accounts |  | $ | 370 |  | $ | 675
| Accrued expenses |  |  | 7,023 |  |  | 6,254
| Net operating loss carryforward |  |  | 110,259 |  |  | 106,004
| Various reserves |  |  | 1,022 |  |  | 1,085
| Equity losses in affiliate |  |  | 235 |  |  | 292
| Share-based compensation |  |  | 2,732 |  |  | 2,757
| Capital loss carryforward |  |  | 4,100 |  |  | 3,909
| Property |  |  | - |  |  | 397
| Other |  |  | 2,334 |  |  | 1,651
Subtotal |  |  | 128,075 |  |  | 123,024
Less valuation allowance |  |  | (126,500) |  |  | (121,962)
Total deferred income tax assets |  | $ | 1,575 |  | $ | 1,062
Deferred income tax liabilities: |  |  |  |  |  |
| Property and equipment |  | $ | (570) |  | $ | -
| Deferred contract revenue and other |  |  | (123) |  |  | (196)
Total deferred income tax liabilities |  |  | (693) |  |  | (196)
Net deferred income tax assets |  | $ | 882 |  | $ | 866
Schedule Of Unrecognized Tax Benefits Roll Forward Table[Text Block] |
Balance at October 1, 2012 | $ | 5,343
Additions for position related to current year |  | 13
Additions for positions of prior years |  | 8
Reduction resulting from the lapse of the applicable statutes of limitations |  | (63)
Reduction resulting from settlement of positions of prior years |  | -
Balance at September 30, 2013 | $ | 5,301
Summary Of Deferred Tax Assets And Liabilities [Table Text Block] |
|  |  |  | Years Ended September 30,
|  |  |  | 2013 |  | 2012
| Current deferred income taxes: |  |  |  |  |  |
|  | Assets |  | $ | 442 |  | $ | 283
|  | Liabilities |  |  | (286) |  |  | (197)
| Net deferred tax asset, current |  | $ | 156 |  | $ | 86
| Noncurrent deferred income taxes: |  |  |  |  |  |
|  | Assets |  | $ | 1,631 |  | $ | 1,065
|  | Liabilities |  |  | (905) |  |  | (285)
| Net deferred tax asset, non-current |  |  | 726 |  |  | 780
Net deferred income tax assets |  | $ | 882 |  | $ | 866

X
- Definition No authoritative reference available. + References No definition available. + Details
Name: | iesc_SummaryOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | iesc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration