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Note 8 Restructuring
 9 Months Ended
Jun. 30, 2012
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure [Text Block]
Restructuring

Costs associated with restructuring activities are accounted for in accordance with ASC Topic 420, Exit or Disposal Cost Obligations, or ASC Topic 712, Compensation - Nonretirement Postemployment Benefits, as applicable. Pursuant to ASC Topic 712, liabilities for employee severance are recorded when payment of severance is considered probable and the amount is estimable. For restructuring costs other than employee severance accounted under ASC Topic 712, a liability is recognized in accordance with ASC Topic 420 only when incurred.

During the second quarter of 2012, the Company initiated a restructuring plan to cease manufacturing activities in one of its facilities. Costs associated with this plan are expected to be $1.7 million and to include employee severance, costs related to leased facilities and asset impairment charges. In connection with actions taken to date under this plan, the Company recorded employee termination benefits of $1.0 million for 845 employees, $0.4 million of costs related to leased facilities and $0.2 million of asset impairment charges. The majority of these costs have been paid.

Restructuring Plans — Prior to 2012

Due to completion of all actions under restructuring plans initiated prior to 2012 and immateriality of the remaining accrual balance related to such plans, these plans have been combined for disclosure purposes. In connection with these plans, the Company expects to incur restructuring costs in future periods associated primarily with vacant facilities until such time as those facilities have been sold or leased to third parties.
 
Below is a summary of restructuring costs associated with facility closures and other consolidation efforts that were implemented prior to 2012:

 
Employee Termination
Severance
and Related Benefits
 
Leases and Facilities
Shutdown and Consolidation
Costs
 
Total
 
(In thousands)
Accrual balance at October 1, 2011
$
6,327

 
$
1,416

 
$
7,743

Charges to operations
77

 
3,977

 
4,054

Utilization of accrual
(3,699
)
 
(3,091
)
 
(6,790
)
Accrual balance at December 31, 2011
2,705

 
2,302

 
5,007

Charges to operations
132

 
4,078

 
4,210

Utilization of accrual
(749
)
 
(3,799
)
 
(4,548
)
Accrual balance at March 31, 2012
2,088

 
2,581

 
4,669

Charges to operations
340

 
3,167

 
3,507

Utilization of accrual
(691
)
 
(3,787
)
 
(4,478
)
Accrual balance at June 30, 2012
$
1,737

 
$
1,961

 
$
3,698

 
 
 
 
 
 


Costs incurred with respect to facilities consist primarily of (1) costs to maintain vacant facilities that are owned until such facilities can be sold and (2) the portion of the Company's lease payments that have not been recovered due to the absence of sublease income for vacant leased properties. The Company expects to pay the majority of accrued restructuring costs by the end of 2013.