XML 93 R33.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Income Tax Expense (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2013
Income Tax Expense [Abstract] |
Total income tax expense (benefit) | Total income tax expense (benefit) for the years ended September 30, 2013, 2012 and 2011 was allocated to income tax expense as follows:
(Dollars in thousands) |  | 2013 |  | 2012 |  | 2011
Income tax expense from Continuing Operations |  | $ | 18,335 |  |  | 17,408 |  |  | 16,922
Income tax (benefit) expense from Discontinued Operations |  |  | (5,215) |  |  | 7,397 |  |  | 7,535
Total income tax expense |  | $ | 13,120 |  |  | 24,805 |  |  | 24,457
Components Of Income From Continuing Operations Before Income Taxes | The components of income from continuing operations before income taxes consisted of the following for the years ended September 30:
(Dollars in thousands) |  | 2013 |  | 2012 |  | 2011
United States |  | $ | 43,159 |  |  | 46,883 |  |  | 49,702
Foreign |  |  | 6,436 |  |  | 5,299 |  |  | 4,303
Total income before income taxes |  | $ | 49,595 |  |  | 52,182 |  |  | 54,005
Principal Components Of Income Tax Expense (Benefit) From Continuing Operations | The principal components of income tax expense (benefit) from continuing operations for the years ended September 30, 2013, 2012 and 2011 consist of:
(Dollars in thousands) |  | 2013 |  | 2012 |  | 2011
Federal |  |  |  |  |  |  |  |  |
Current |  | $ | 10,723 |  |  | 11,144 |  |  | 9,667
Deferred |  |  | 2,942 |  |  | 2,954 |  |  | 4,672
State and local: |  |  |  |  |  |  |  |  |
Current |  |  | 896 |  |  | 1,372 |  |  | 1,801
Deferred |  |  | 642 |  |  | 309 |  |  | 464
Foreign: |  |  |  |  |  |  |  |  |
Current |  |  | 2,033 |  |  | 1,863 |  |  | 3,049
Deferred |  |  | 1,099 |  |  | (234) |  |  | (2,731)
Total |  | $ | 18,335 |  |  | 17,408 |  |  | 16,922
Schedule Of Actual Income Tax Expense (Benefit) From Continuing Operations | The actual income tax expense (benefit) from continuing operations for the years ended September 30, 2013, 2012 and 2011 differs from the expected tax expense for those years (computed by applying the U.S. Federal corporate statutory rate) as follows:
|  | 2013 |  |  | 2012 |  |  | 2011 |
Federal corporate statutory rate |  |  | 35.0 | % |  |  | 35.0 | % |  |  | 35.0 | %
State and local, net of Federal benefits |  |  | 2.7 |  |  |  | 3.3 |  |  |  | 3.7 |
Foreign |  |  | (1.9) |  |  |  | (0.7) |  |  |  | (2.3) |
Research credit |  |  | (2.5) |  |  |  | (0.3) |  |  |  | (1.3) |
Domestic production deduction |  |  | (2.5) |  |  |  | (2.4) |  |  |  | (2.2) |
Change in uncertain tax positions |  |  | 0.1 |  |  |  | (3.6) |  |  |  | (0.5) |
Purchase accounting adjustment |  |  | — |  |  |  | 1.0 |  |  |  | — |
Executive compensation |  |  | 1.8 |  |  |  | 0.6 |  |  |  | 0.5 |
Valuation allowance |  |  | 4.0 |  |  |  | 0.2 |  |  |  | (1.7) |
Other, net |  |  | 0.3 |  |  |  | 0.3 |  |  |  | 0.1 |
Effective income tax rate |  |  | 37.0 | % |  |  | 33.4 | % |  |  | 31.3 | %
Tax Effects Of Temporary Differences That Give Rise To Significant Portions Of The Deferred Tax Assets And Liabilities | The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities at September 30, 2013, and 2012 are presented below.
(Dollars in thousands) |  | 2013 |  | 2012
Deferred tax assets: |  |  |  |  |  |
Inventories, long-term contract accounting, contract cost reserves and other |  | $ | 6,825 |  |  | 7,819
Pension and other postretirement benefits |  |  | 7,417 |  |  | 13,437
Net operating loss carryforward?—?domestic |  |  | 848 |  |  | 562
Net operating loss carryforward?—?foreign |  |  | 3,955 |  |  | 3,841
Capital loss carryforward |  |  | 240 |  |  | 240
Other compensation-related costs and other cost accruals |  |  | 19,325 |  |  | 17,589
State credit carryforward |  |  | 1,099 |  |  | 997
Total deferred tax assets |  |  | 39,709 |  |  | 44,485
Deferred tax liabilities: |  |  |  |  |  |
Goodwill |  |  | (14,576) |  |  | (12,783)
Acquisition assets |  |  | (61,403) |  |  | (63,323)
Depreciation , software amortization |  |  | (36,396) |  |  | (33,799)
Net deferred tax liabilities before valuation allowance |  |  | (72,666) |  |  | (65,420)
Less valuation allowance |  |  | (3,780) |  |  | (942)
Net deferred tax liabilities |  | $ | (76,446) |  |  | (66,362)
Reconciliation Of Unrecognized Tax Benefits | A reconciliation of the Company’s unrecognized tax benefits for the years ended September 30, 2013, and 2012 is presented in the table below:
(Dollars in millions) |  | 2013 |  | 2012
Balance as of October 1, |  | $ | 1.8 |  |  | 3.6
Increases related to prior year tax positions |  |  | 0.5 |  |  | —
Decreases related to prior year tax positions |  |  | — |  |  | (0.3)
Increases related to current year tax positions |  |  | 0.2 |  |  | 0.1
Decreases related to settlements with taxing authorities |  |  | (0.1) |  |  | —
Lapse of statute of limitations |  |  | (0.2) |  |  | (1.6)
Balance as of September 30, |  | $ | 2.2 |  |  | 1.8

X
- Definition Tabular disclosure of income tax expense attributable to continuing and discontinued operations. + References No definition available. + Details
Name: | ese_ScheduleOfContinuingAndDiscontinuedOperationsTaxExpenseTableTextBlock
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 -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 income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + 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 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