XML 57 R32.htm IDEA: XBRL DOCUMENT
v2.3.0.15

Income Tax Expense (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2011
Income Tax Expense [Abstract] |
Income Tax Expense (Benefit) |
(Dollars in thousands) |  | 2011 | 2010 | 2009 |
Income tax expense from |  |  |  |  |
continuing operations | $ | 24,457 | 24,819 | 13,867 |
Discontinued operations |  | — | — | (1,473 | )
Total income tax expense | $ | 24,457 | 24,819 | 12,394 |
Components Of Income From Continuing Operations Before Income Taxes |
(Dollars in thousands) |  | 2011 | 2010 | 2009
United States | $ | 73,275 | 66,639 | 60,477
Foreign |  | 3,683 | 3,026 | 2,695
Total income before income taxes | $ | 76,958 | 69,665 | 63,172
Principal Components Of Income Tax Expense (Benefit) From Continuing Operations |
(Dollars in thousands) |  | 2011 |  | 2010 |  | 2009 |
Federal |  |  |  |  |  |  |
Current | $ | 15,708 |  | 17,585 |  | 10,425 |
Deferred |  | 5,578 |  | 4,199 |  | (1,666 | )
State and local: |  |  |  |  |  |  |
Current |  | 2,218 |  | 2,193 |  | 4,683 |
Deferred |  | 580 |  | 230 |  | (421 | )
Foreign: |  |  |  |  |  |  |
Current |  | 3,104 |  | 1,130 |  | 1,179 |
Deferred |  | (2,731 | ) | (518 | ) | (333 | )
Total | $ | 24,457 |  | 24,819 |  | 13,867 |
Schedule Of Actual Income Tax Expense (Benefit) From Continuing Operations |
| 2011 |  | 2010 |  | 2009 |
Federal corporate statutory rate | 35.0 | % | 35.0 | % | 35.0 | %
State and local, net of Federal benefits | 3.6 |  | 3.1 |  | 4.4 |
Foreign | (2.2 | ) | (1.5 | ) | (0.2 | )
Research credit | (2.0 | ) | 0.3 |  | (7.5 | )
Domestic production deduction | (2.5 | ) | (1.9 | ) | (1.8 | )
Change in uncertain tax positions | (0.5 | ) | 0.1 |  | (7.9 | )
Other, net | 0.4 |  | 0.5 |  | — |
Effective income tax rate | 31.8 | % | 35.6 | % | 22.0 | %
Tax Effects Of Temporary Differences That Give Rise To Significant Portions Of The Deferred Tax Assets And Liabilities |
(Dollars in thousands) |  | 2011 |  | 2010 |
Deferred tax assets: |  |  |  |  |
Inventories, long-term contract accounting, |  |  |
contract cost reserves and other | $ | 6,029 |  | 3,331 |
Pension and other postretirement benefits |  | 11,341 |  | 12,178 |
Net operating loss carryforward — domestic |  | 687 |  | 813 |
Net operating loss carryforward — foreign |  | 3,419 |  | 2,018 |
Capital loss carryforward |  | 240 |  | 254 |
Other compensation-related costs |  |  |  |  |
and other cost accruals |  | 17,316 |  | 14,196 |
State credit carryforward |  | 1,240 |  | 1,545 |
Total deferred tax assets |  | 40,272 |  | 34,335 |
Deferred tax liabilities: |  |  |  |  |
Plant and equipment, depreciation methods, |  |  |  |  |
acquisition asset allocations, and other |  | (104,082 | ) | (96,300 | )
Net deferred tax liabilities before |  |  |  |  |
valuation allowance |  | (63,810 | ) | (61,965 | )
Less valuation allowance |  | (873 | ) | (1,613 | )
Net deferred tax liabilities | $ | (64,683 | ) | (63,578 | )
Reconciliation Of Unrecognized Tax Benefits |
(Dollars in millions) |  | 2011 |  | 2010 |
Balance as of October 1, | $ | 3.2 |  | 3.3 |
Increases related to prior year tax positions |  | 0.7 |  | 0.2 |
Decreases related to prior year tax positions |  | — |  | (0.2 | )
Increases related to current year tax positions |  | 0.2 |  | 0.1 |
Lapse of statute of limitations |  | (0.5 | ) | (0.2 | )
Balance as of September 30, | $ | 3.6 |  | 3.2 |

X
- Definition Income Tax Expense Benefit [Table Text Block] + Details
Name: | ese_IncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | ese
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 -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 9 -Section 50 -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 -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 2 -Section 50 -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 -Topic 740 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph -Name Accounting Standards Codification -Paragraph 12 -Section 50 -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 income before income tax between domestic and foreign jurisdictions. + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix: | us-gaap
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration