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Discontinued Operations (Tables) | 12 Months Ended
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Sep. 30, 2014
Discontinued Operations and Disposal Groups [Abstract] |
Schedule of discontinued operations | The table below summarizes the operating losses from discontinued operations by operating segment:
| Fiscal Year Ended September 30,
| 2014 |  | 2013 |  | 2012
| (in thousands)
U.S. & Canada: |  |  |  |  |
Net revenues | $ | 6,717 |  |  | $ | 8,739 |  |  | $ | 6,545 |
Expenses | 13,163 |  |  | 22,548 |  |  | 10,910 |
Operating loss from discontinued operations before taxes | (6,446 | ) |  | (13,809 | ) |  | (4,365 | )
Total termination costs related to the reorganization | 48,126 |  |  | 13,049 |  |  | — |
Loss from discontinued operations before taxes | (54,572 | ) |  | (26,858 | ) |  | (4,365 | )
Income tax benefit (provision) | 20,092 |  |  | 1,392 |  |  | (77 | )
Loss from discontinued operations, net of tax | $ | (34,480 | ) |  | $ | (25,466 | ) |  | $ | (4,442 | )
Latin America: |  |  |  |  |
Net revenues | $ | (1,504 | ) |  | $ | 5,215 |  |  | $ | 3,645 |
Expenses | 398 |  |  | 4,461 |  |  | 4,560 |
Operating (loss) income from discontinued operations before taxes | (1,902 | ) |  | 754 |  |  | (915 | )
Total termination (benefits) costs related to the reorganization | (2,037 | ) |  | 9,141 |  |  | — |
Income (loss) from discontinued operations before taxes | 135 |  |  | (8,387 | ) |  | (915 | )
Income tax (provision) benefit | (41 | ) |  | 2,516 |  |  | 307 |
Income (loss) from discontinued operations, net of tax | $ | 94 |  |  | $ | (5,871 | ) |  | $ | (608 | )
Other International: |  |  |  |  |
Net revenues | $ | 7,036 |  |  | $ | 12,767 |  |  | $ | 6,528 |
Expenses | 12,976 |  |  | 15,882 |  |  | 6,734 |
Operating loss from discontinued operations before taxes | (5,940 | ) |  | (3,115 | ) |  | (206 | )
Total termination costs related to the reorganization | 53,100 |  |  | — |  |  | — |
Loss from discontinued operations before taxes | (59,040 | ) |  | (3,115 | ) |  | (206 | )
Income tax provision | — |  |  | — |  |  | (87 | )
Loss from discontinued operations, net of tax | (59,040 | ) |  | (3,115 | ) |  | (293 | )
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest | — |  |  | (76 | ) |  | 147 |
Net loss from discontinued operations | $ | (59,040 | ) |  | $ | (3,039 | ) |  | $ | (440 | )
Consolidated: |  |  |  |  |
Net revenues | $ | 12,249 |  |  | $ | 26,721 |  |  | $ | 16,718 |
Expenses | 26,537 |  |  | 42,891 |  |  | 22,204 |
Operating loss from discontinued operations before taxes | (14,288 | ) |  | (16,170 | ) |  | (5,486 | )
Total termination costs related to the reorganization* | 99,189 |  |  | 22,190 |  |  | — |
Loss from discontinued operations before taxes | (113,477 | ) |  | (38,360 | ) |  | (5,486 | )
Income tax benefit | 20,051 |  |  | 3,908 |  |  | 143 |
Loss from discontinued operations, net of tax | (93,426 | ) |  | (34,452 | ) |  | (5,343 | )
Net (loss) income from discontinued operations attributable to redeemable noncontrolling interest | — |  |  | (76 | ) |  | 147 |
Net loss from discontinued operations | $ | (93,426 | ) |  | $ | (34,376 | ) |  | $ | (5,490 | )
* | Fiscal 2014 includes a $3.3 million benefit related to the fiscal 2013 reorganization due to differences between the initial estimated termination costs and the final amounts settled during the year.
The following table summarizes the pre-tax charges (gains), which have been recorded under “Loss from discontinued operations, net of tax” in our fiscal 2014 and 2013 consolidated statements of operations:
| Fiscal Year Ended September 30,
| 2014 |  | 2013
| (in thousands)
Goodwill impairment | $ | 84,158 |  |  | $ | — |
Long-lived assets impairment | 11,795 |  |  | 5,605 |
Other* | 7,590 |  |  | 896 |
Asset write-down to liquidation value | 2,882 |  |  | 7,081 |
Lease termination costs | 1,504 |  |  | 8,608 |
Reversal of contingent consideration payable | (4,792 | ) |  | — |
| $ | 103,137 |  |  | $ | 22,190 |
*Other one-time charges in fiscal 2014 include estimated costs related to regulatory compliance, employee severance and accelerated amortization of prepaid expenses and other assets. Charges in fiscal 2013 include costs related to employee severance.
Activity for restructuring costs | Activity for restructuring costs during fiscal 2014 resulting from this initiative is summarized as follows:
| Balance at |  | Charged to |  | Cash |  | Balance at
| September 30, 2013 |  | Expense |  | Payments |  | September 30, 2014
| (in thousands)
Restructuring charges | $ | — |  |  | $ | 6,664 |  |  | $ | (543 | ) |  | $ | 6,121 |

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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 + Details
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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: 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=27011515&loc=d3e140864-122747 Reference 2: 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 Reference 3: 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=27011515&loc=d3e140904-122747 + Details
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