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Marketable Securities | 12 Months Ended
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Sep. 30, 2012
Marketable Securities [Abstract] |
MARKETABLE SECURITIES | MARKETABLE SECURITIES Our marketable securities consist of certificates of deposit, commercial paper, corporate bonds and government municipal bonds. We analyze our available-for-sale marketable securities for impairment on an ongoing basis. When we perform this analysis, we consider factors such as the length of time and extent to which the securities have been in an unrealized loss position and the trend of any unrealized losses. We also consider whether an unrealized loss is a temporary loss or an other-than-temporary loss such as: (a) whether we have the intent to sell the security, or (b) whether it is more likely than not that we will be required to sell the security before its anticipated recovery, or (c) permanent impairment due to bankruptcy or insolvency. In order to estimate the fair value for each security in our investment portfolio, where available, we obtain quoted market prices and trading activity for each security. We also review the financial solvency of each security issuer and obtain other relevant information from our investment advisor. As of September 30, 2012, 42 of our 62 securities that we are holding were trading below our amortized cost basis. We determined each decline in value to be temporary based upon the above described factors. We expect to realize the fair value of these securities, plus accrued interest, either at the time of maturity or when the security is sold. All of our current holdings are classified as available-for-sale marketable securities and are recorded at fair value on our consolidated balance sheet with the unrealized gains and losses recorded in accumulated other comprehensive loss. All of our non-current marketable securities will mature in less than 15 months. 6. MARKETABLE SECURITIES (CONTINUED) At September 30, 2012 our marketable securities were (in thousands):
| Amortized Cost (1) |  | Unrealized Gains |  | Unrealized Losses (2) |  | Fair Value (1)
Current marketable securities: |  |  |  |  |  |  |
Corporate bonds | $ | 39,306 |  |  | $ | 14 |  |  | $ | (19 | ) |  | $ | 39,301 |
Commercial paper | 2,000 |  |  | — |  |  | — |  |  | 2,000 |
Certificates of deposit | 7,262 |  |  | — |  |  | (4 | ) |  | 7,258 |
Government municipal bonds | 9,814 |  |  | 1 |  |  | (2 | ) |  | 9,813 |
Current marketable securities | 58,382 |  |  | 15 |  |  | (25 | ) |  | 58,372 |
Non-current marketable securities: |  |  |  |  |  |  |
Corporate bonds | 2,019 |  |  | — |  |  | (3 | ) |  | 2,016 |
Total marketable securities | $ | 60,401 |  |  | $ | 15 |  |  | $ | (28 | ) |  | $ | 60,388 |
(1) | Included in amortized cost and fair value is purchased and accrued interest of $485.
(2) | The aggregate fair value of securities with unrealized losses as of September 30, 2012 was $34,503. These investments have been in an unrealized loss position for less than twelve months.
At September 30, 2011 our marketable securities were (in thousands):
| Amortized Cost (1) |  | Unrealized Gains |  | Unrealized Losses (2) |  | Fair Value (1)
Current marketable securities: |  |  |  |  |  |  |
Corporate bonds | $ | 22,694 |  |  | $ | 18 |  |  | $ | (144 | ) |  | $ | 22,568 |
Commercial paper | 4,998 |  |  | — |  |  | (3 | ) |  | 4,995 |
Certificates of deposit | 8,775 |  |  | — |  |  | (9 | ) |  | 8,766 |
Government municipal bonds | 15,200 |  |  | 3 |  |  | (8 | ) |  | 15,195 |
Current marketable securities | 51,667 |  |  | 21 |  |  | (164 | ) |  | 51,524 |
Non-current marketable securities: |  |  |  |  |  |  |
Corporate bonds | 1,613 |  |  | — |  |  | (10 | ) |  | 1,603 |
Total marketable securities | $ | 53,280 |  |  | $ | 21 |  |  | $ | (174 | ) |  | $ | 53,127 |
(1) | Included in amortized cost and fair value is purchased and accrued interest of $478.
(2) | The aggregate fair value of securities with unrealized losses as of September 30, 2011 was $43,755. These investments have been in an unrealized loss position for less than twelve months.

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- Definition The entire disclosure for investments in certain debt and equity securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27405-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 3, 19, 20, 21, 22, 137 -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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -Glossary Equity Security -URI http://asc.fasb.org/extlink&oid=6511694 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -Glossary Debt Security -URI http://asc.fasb.org/extlink&oid=6509901 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27232-111563 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 + Details
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