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Reorganization Items

12 Months Ended

Sep. 30, 2012

Reorganization Items

(24) Reorganization Items

Reorganization items expense represents expenses and losses that SBI identified as directly relating to its voluntary petitions under Chapter 11 of the U.S. Bankruptcy Code in 2009 and consists of the following:

		Year Ended September 30, 2010
Legal and professional fees		$	3,536
Provision for rejected leases			110
Administrative related reorganization items		$	3,646

The Company did not recognize any reorganization items in Fiscal 2012 and 2011.

X

- Definition

The entire disclosure for the description and amounts of reorganization under Chapter 11 of the US Bankruptcy Code.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-URI http://asc.fasb.org/extlink&oid=6916575&loc=d3e55811-112764



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-Name Accounting Standards Codification

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 90-7

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 852

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-URI http://asc.fasb.org/extlink&oid=6918054&loc=SL2890621-112765

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