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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Taxes

The components of income before income taxes are as follows (in thousands):

	Fiscal years ended September 30,
	2013				2012				2011
United States	$	(395	)		$	2,808			$	10,173
International	8,633				8,089				6,342
Total income before income taxes	$	8,238			$	10,897			$	16,515

Schedule of Components of Income Tax Provision

The components of the income tax provision are as follows (in thousands):

	Fiscal years ended September 30,
	2013				2012				2011
Current:
Federal	$	1,418			$	2,203			$	3,880
State	263				400				342
Foreign	3,148				3,131				2,479
Deferred:
U.S.	(2,270		)		(2,229		)		(776		)
Foreign	(126		)		(223		)		(429		)
Total income tax provision	$	2,433			$	3,282			$	5,496

Schedule of Net Deferred Tax Asset

The net deferred tax asset consists of the following (in thousands):

	As of September 30,
	2013				2012
Current deferred tax asset	$	3,174			$	3,389
Non-current deferred tax asset	5,832				5,010
Current deferred tax liability	(60		)		(16		)
Non-current deferred tax liability	(415		)		(630		)
Net deferred tax asset	$	8,531			$	7,753
Uncollectible accounts and other reserves	$	1,138			$	1,820
Depreciation and amortization	255				13
Inventories	1,530				1,263
Compensation costs	8,025				7,034
Tax carryforwards	705				679
Valuation allowance	(515		)		(499		)
Identifiable intangible assets	(2,607		)		(2,557		)
Net deferred tax asset	$	8,531			$	7,753

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of the statutory federal income tax rate to our effective income tax rate is as follows:

	Fiscal years ended September 30,
	2013			2012			2011
Statutory income tax rate	34.0	%		35.0	%		35.0	%
Increase (decrease) resulting from:
State taxes, net of federal benefits	(0.4	)%		0.7	%		0.5	%
Utilization of tax credits	(7.3	)%		(2.2	)%		(1.4	)%
Manufacturing deduction	(0.8	)%		0.2	%		(3.1	)%
Discrete tax benefits	(9.2	)%		(14.1	)%		(4.4	)%
Foreign operations	2.0	%		3.7	%		1.1	%
Adjustment of tax contingency reserves	9.7	%		4.9	%		2.6	%
Other, net	1.5	%		1.9	%		3.0	%
Effective income tax rate	29.5	%		30.1	%		33.3	%

Schedule of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is (in thousands):

	Fiscal years ended September 30,
	2013				2012				2011
Unrecognized tax benefits at beginning of fiscal year	$	2,720			$	2,061			$	2,265
Increases related to:
Prior year income tax positions	162				631				32
Current year income tax positions	733				441				392
Decreases related to:
Prior year income tax positions	—				(94		)		—
Expiration of statute of limitations	(283		)		(319		)		(628		)
Unrecognized tax benefits at end of fiscal year	$	3,332			$	2,720			$	2,061

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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.

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits, excluding amounts pertaining to examined tax returns.

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