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Retirement Plan
 3 Months Ended
Nov. 30, 2011
Retirement Plan [Abstract]  
Retirement Plan

(11) Retirement Plan

The Company has a supplemental non-qualified, unfunded retirement plan for six former employees. Plan benefits are based on the participant's average total compensation during the three highest compensation years of employment during the ten years immediately preceding the participant's retirement or termination. This unfunded supplemental retirement plan is not subject to the minimum funding requirements of ERISA. The Company has purchased life insurance policies on four of the participants named in this supplemental retirement plan to provide partial funding for this liability. Components of net periodic benefit cost for the Company's supplemental retirement plan are classified as general and administrative expenses and include:

 

September 30, September 30,
       Three months  ended
November 30,		  

$ in thousands

      2011        2010  

Net periodic benefit cost:

          

Interest cost

      $ 81         $ 84   

Net amortization and deferral

        42           41   
    

 

 

       

 

 

  

Total net periodic benefit cost

      $ 123         $ 125