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Discontinued Operations (Tables) | 9 Months Ended
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Jun. 30, 2013
Discontinued Operations and Disposal Groups [Abstract] |
Schedule of termination costs related to reorganization | The following table summarizes the termination costs recognized in our third quarter ended June 30, 2013 financial statements related to the Reorganization:
| Three Months Ended June 30, 2013
| (in thousands)
Lease termination costs | $ | 9,099 |
Employee severance | 1,023 |
Inventory write-down to liquidation value | 7,801 |
Fixed asset write-down to liquidation value | 5,840 |
Total termination costs related to the reorganization | $ | 23,763 |
Pre-tax operating losses by segment | The table below summarizes the pre-tax operating losses by operating segment:
| Three Months Ended June 30, |  | Nine Months Ended June 30,
| 2013 |  | 2012 |  | 2013 |  | 2012
| (in thousands)
U.S. & Canada |  |  |  |  |  |  |
Net revenues | $ | 1,495 |  |  | $ | 1,510 |  |  | $ | 4,519 |  |  | $ | 4,667 |
Operating expenses | 2,942 |  |  | 2,576 |  |  | 8,980 |  |  | 7,334 |
Operating loss from discontinued operations before taxes | (1,447 | ) |  | (1,066 | ) |  | (4,461 | ) |  | (2,667 | )
Total termination costs related to the reorganization | 13,427 |  |  | — |  |  | 13,427 |  |  | — |
Loss from discontinued operations before taxes | (14,874 | ) |  | (1,066 | ) |  | (17,888 | ) |  | (2,667 | )
Income tax benefit (provision) | 839 |  |  | 33 |  |  | 1,010 |  |  | (107 | )
Loss from discontinued operations, net of tax | $ | (14,035 | ) |  | $ | (1,033 | ) |  | $ | (16,878 | ) |  | $ | (2,774 | )
Latin America |  |  |  |  |  |  |
Net revenues | $ | 752 |  |  | $ | 821 |  |  | $ | 2,483 |  |  | $ | 2,775 |
Operating expenses | 1,076 |  |  | 1,128 |  |  | 3,482 |  |  | 3,337 |
Operating loss from discontinued operations before taxes | (324 | ) |  | (307 | ) |  | (999 | ) |  | (562 | )
Total termination costs related to the reorganization | 10,336 |  |  | — |  |  | 10,336 |  |  | — |
Loss from discontinued operations before taxes | (10,660 | ) |  | (307 | ) |  | (11,335 | ) |  | (562 | )
Income tax benefit | 3,198 |  |  | 92 |  |  | 3,400 |  |  | 169 |
Loss from discontinued operations, net of tax | $ | (7,462 | ) |  | $ | (215 | ) |  | $ | (7,935 | ) |  | $ | (393 | )
Consolidated |  |  |  |  |  |  |
Net revenues | $ | 2,247 |  |  | $ | 2,331 |  |  | $ | 7,002 |  |  | $ | 7,442 |
Operating expenses | 4,018 |  |  | 3,704 |  |  | 12,462 |  |  | 10,671 |
Operating loss from discontinued operations before taxes | (1,771 | ) |  | (1,373 | ) |  | (5,460 | ) |  | (3,229 | )
Total termination costs related to the reorganization | 23,763 |  |  | — |  |  | 23,763 |  |  | — |
Loss from discontinued operations before taxes | (25,534 | ) |  | (1,373 | ) |  | (29,223 | ) |  | (3,229 | )
Income tax benefit | 4,037 |  |  | 125 |  |  | 4,410 |  |  | 62 |
Loss from discontinued operations, net of tax | $ | (21,497 | ) |  | $ | (1,248 | ) |  | $ | (24,813 | ) |  | $ | (3,167 | )

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- Definition Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 43, 44, 45, 47, 48 -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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- Definition Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -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 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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