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Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2013
Schedule of Components Of Income Tax Provision | The components of the income tax provision were as follows (in thousands):
| Year Ended September 30, |
--- | --- | ---
| 2013 |  |  | 2012 |  |  | 2011 |
Current: |  |  |  |  |  |  |  |  |  |  |
Federal | $ |  | 12,0 0 3 |  |  | $ |  | 18,156 |  |  | $ |  | 5,470 |
State |  | 1,813 |  |  |  | 1,512 |  |  |  | 939 |
Foreign |  | 1,562 |  |  |  | 331 |  |  |  | 563 |
|  | 15,378 |  |  |  | 19,999 |  |  |  | 6,972 |
Deferred: |  |  |  |  |  |  |  |  |  |  |
Federal |  | (447 | ) |  |  | (1,840 | ) |  |  | (122 | )
State |  | (105 | ) |  |  | 25 |  |  |  | (76 | )
Foreign |  | (6,17 0 | ) |  |  | 393 |  |  |  | (62 | )
|  | (6,722 | ) |  |  | (1,422 | ) |  |  | (260 | )
Total income tax provision | $ |  | 8,656 |  |  | $ |  | 18,577 |  |  | $ |  | 6,712 |
Schedule of Income Before Income Taxes | Income before income taxes was as follows (in thousands):
| Year Ended September 30, |
--- | --- | ---
| 2013 |  |  | 2012 |  |  | 2011 |
U.S. | $ |  | 46,905 |  |  | $ |  |  | 53,885 |  |  | $ |  |  | 19,850 |
Other than U.S. |  | 3,827 |  |  |  | (5,651 | ) |  |  | (15,853 | )
Income before income taxes | $ |  | 50,7 32 |  |  | $ |  |  | 48,234 |  |  | $ |  |  | 3,997 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the statutory U.S. income tax rate and the effective income tax rate, as computed on earnings before income tax provision in each of the three years presented in the Consolidated Statements of Operations, was as follows:
| Year Ended September 30, |
--- | --- | ---
| 2013 |  |  | 2012 |  |  | 2011 |
Statutory rate |  | 35 |  | % |  |  | 35 |  | % |  |  | 35 |  | %
State income taxes, net of federal benefit |  | 2 |  |  |  | 2 |  |  |  | 14 |
International withholding tax |  | (1 | ) |  |  | (1 | ) |  |  | (9 | )
Other permanent tax items |  | 1 |  |  |  | − |  |  |  | 5 |
Foreign rate differential |  | (1 | ) |  |  | 1 |  |  |  | 33 |
Domestic production activities deduction |  | (3 | ) |  |  | (3 | ) |  |  | (16 | )
Foreign valuation allowance and other |  | (16 | ) |  |  | 4 |  |  |  | 106 |
Effective rate |  | 17 |  | % |  |  | 38 |  | % |  |  | 168 |  | %
Schedule of Components of Deferred Income Tax Assets and Liabilities | The net deferred income tax asset (liability) was comprised of the following (in thousands):
| September 30, |
--- | --- | ---
| 2013 |  |  | 2012 |
Current deferred income taxes: |  |  |  |  |  |  |
Gross assets | $ |  | 5,561 |  |  | $ |  |  | 7,053 |
Gross liabilities |  | (84 5 | ) |  |  | (2,455 | )
Net current deferred income tax asset |  | 4,716 |  |  |  | 4,598 |
Noncurrent deferred income taxes: |  |  |  |  |  |  |
Gross assets |  | 9,02 5 |  |  |  | 2,42 3 |
Gross liabilities |  | − |  |  |  | − |
Net noncurrent deferred income tax asset |  | 9,02 5 |  |  |  | 2,42 3 |
Net deferred income tax asset | $ |  | 13,74 1 |  |  | $ |  |  | 7,02 1 |
Schedule of Deferred Tax Assets and Liabilities | The tax effect of temporary differences between U.S. GAAP accounting and federal income tax accounting creating deferred income tax assets and liabilities was as follows (in thousands):
| September 30, |
--- | --- | ---
| 201 3 |  |  | 201 2 |
Deferred Tax Assets: |  |  |  |  |  |  |
Net operating loss | $ |  | 3,892 |  |  | $ |  | 4,787 |
Uniform capitalization and inventory |  | 2,510 |  |  |  | 3,683 |
Reserve for accrued employee benefits |  | 1,517 |  |  |  | 1,546 |
Deferred compensation |  | 1,297 |  |  |  | 1,013 |
Goodwill |  | 1,198 |  |  |  | 1,285 |
Stock-based compensation |  | 1,291 |  |  |  | 729 |
Warranty accrual |  | 1,101 |  |  |  | 1,336 |
Workers’ compensation |  | 185 |  |  |  | 360 |
Depreciation and amortization |  | 953 |  |  |  | 1,366 |
Postretirement benefits liability |  | 396 |  |  |  | 373 |
Allowance for doubtful accounts |  | 209 |  |  |  | 367 |
Accrued legal |  | 57 |  |  |  | 114 |
Other |  | 11 5 |  |  |  | 1 5 |
Gross deferred tax asset |  | 14,72 1 |  |  |  | 16,974 |
Less: valuation allowance |  | (135 | ) |  |  | (7,498 | )
Deferred tax asset |  | 14,58 6 |  |  |  | 9,47 6 |
Deferred Tax Liabilities: |  |  |  |  |  |  |
Uncompleted contracts |  | (84 5 | ) |  |  | (2,455 | )
Deferred tax liabilities |  | (84 5 | ) |  |  | (2,455 | )
Net deferred tax asset | $ |  | 13,741 |  |  | $ |  | 7,021 |
Reconciliation of Unrecognized Tax Liabilities | A reconciliation of the beginning and ending amount of the unrecognized tax liabilities follows (in thousands):
Balance as of September 30, 2012 | $ |  | 511 |
Increases related to tax positions taken during the current period |  | 880 |
Increases related to tax positions taken during a prior period |  | 2,869 |
Decreases related to expirations of statute of limitations |  | (415 | )
Balance as of September 30, 2013 | $ |  | 3,845 |

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- 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
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- 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
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- 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
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- 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 Reference 2: 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. + Details
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