Recent Accounting Pronouncements	3 Months Ended
Dec. 31, 2011
Recent Accounting Pronouncements
Recent Accounting Pronouncements	(10) RECENT ACCOUNTING PRONOUNCEMENTS In December 2010, the FASB issued updated guidance on goodwill and other intangibles regarding when to perform step two of the goodwill impairment test for reporting units with zero or negative carrying amounts. This guidance became effective for the Company on October 1, 2011. The adoption of this guidance did not have a material effect on the Company's condensed consolidated financial statements. In September 2011, the FASB issued guidance regarding testing goodwill for impairment. The new guidance allows an entity the option to make a qualitative evaluation about the likelihood of goodwill impairment to determine whether it should calculate the fair value of the reporting unit. The guidance is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011, with early adoption permitted. The Company does not expect the adoption of this guidance to have a material impact on its condensed consolidated financial statements. In April 2011, the FASB issued guidance regarding Transfer and Servicing for the Reconsideration of Effective Control for Repurchase Agreements. The guidance removes from the assessment of effective control the criterion requiring the transferor to have the ability to repurchase or redeem the financial assets on substantially the agreed terms, even in the event of default by the transferee, and the collateral maintenance implementation guidance related to that criterion. Other criteria applicable to the assessment of effective control are not changed by the amendments. The guidance is effective for the first interim or annual period beginning on or after December 15, 2011. The guidance should be applied prospectively to transactions or modifications of existing transactions that occur on or after the effective date. Early adoption is not permitted. The Company does not expect the adoption of this guidance to have a material impact on its condensed consolidated financial statements. In May 2011, the FASB issued amended guidance regarding the application of existing fair value measurement guidance. The provisions of the amended guidance clarify the application of existing fair value measurement guidance and revise certain measurement and disclosure requirements to achieve convergence of GAAP and International Financial Reporting Standards. The provisions of this amended guidance are effective for the Company's first reporting period beginning January 1, 2012, with early adoption not permitted. The Company is in the process of evaluating the impact of adoption of this guidance and does not expect it to have a material impact on its condensed consolidated financial statements. In June 2011, the FASB issued amended guidance on the presentation of comprehensive income (loss). The new guidance eliminates the current option to present the components of other comprehensive income (loss) in the statement of changes in equity and requires the presentation of net income (loss) and other comprehensive income (loss) (and their respective components) either in a single continuous statement or in two separate but consecutive statements. The amendments do not alter any current recognition or measurement requirements with respect to the items of other comprehensive income (loss). The provisions of this guidance are effective for the Company's first reporting period beginning on January 1, 2012, with early adoption permitted. The Company does not expect it to have a material impact on its condensed consolidated financial statements. In December 2011, the FASB issued guidance that defers the effective date of the requirement to present separate line items on the income statement for reclassification adjustments of items out of accumulated other comprehensive income into net income. The deferral is temporary until FASB reconsiders the operational concerns and needs of financial statement users. The FASB has not yet announced a timetable for its reconsideration. The Company does not expect this guidance to have a material impact on its condensed consolidated financial statements.

Recent Accounting Pronouncements

3 Months Ended

Dec. 31, 2011

Recent Accounting Pronouncements

Recent Accounting Pronouncements

(10) RECENT ACCOUNTING PRONOUNCEMENTS

In December 2010, the FASB issued updated guidance on goodwill and other intangibles

regarding when to perform step two of the goodwill impairment test for reporting units

with zero or negative carrying amounts. This guidance became effective for the Company

on October 1, 2011. The adoption of this guidance did not have a material effect on

the Company's condensed consolidated financial statements.

In September 2011, the FASB issued guidance regarding testing goodwill for impairment.

The new guidance allows an entity the option to make a qualitative evaluation about

the likelihood of goodwill impairment to determine whether it should calculate the

fair value of the reporting unit. The guidance is effective for annual and interim

goodwill impairment tests performed for fiscal years beginning after December 15,

2011, with early adoption permitted. The Company does not expect the adoption of this

guidance to have a material impact on its condensed consolidated financial statements.

In April 2011, the FASB issued guidance regarding Transfer and Servicing for the

Reconsideration of Effective Control for Repurchase Agreements. The guidance removes

from the assessment of effective control the criterion requiring the transferor to

have the ability to repurchase or redeem the financial assets on substantially the

agreed terms, even in the event of default by the transferee, and the collateral

maintenance implementation guidance related to that criterion. Other criteria

applicable to the assessment of effective control are not changed by the amendments.

The guidance is effective for the first interim or annual period beginning on or after

December 15, 2011. The guidance should be applied prospectively to transactions or

modifications of existing transactions that occur on or after the effective date.

Early adoption is not permitted. The Company does not expect the adoption of this

guidance to have a material impact on its condensed consolidated financial statements.

In May 2011, the FASB issued amended guidance regarding the application of existing

fair value measurement guidance. The provisions of the amended guidance clarify the

application of existing fair value measurement guidance and revise certain measurement

and disclosure requirements to achieve convergence of GAAP and International Financial

Reporting Standards. The provisions of this amended guidance are effective for the

Company's first reporting period beginning January 1, 2012, with early adoption not

permitted. The Company is in the process of evaluating the impact of adoption of this

guidance and does not expect it to have a material impact on its condensed

consolidated financial statements.

In June 2011, the FASB issued amended guidance on the presentation of comprehensive

income (loss). The new guidance eliminates the current option to present the

components of other comprehensive income (loss) in the statement of changes in equity

and requires the presentation of net income (loss) and other comprehensive income

(loss) (and their respective components) either in a single continuous statement or in

two separate but consecutive statements. The amendments do not alter any current

recognition or measurement requirements with respect to the items of other

comprehensive income (loss). The provisions of this guidance are effective for the

Company's first reporting period beginning on January 1, 2012, with early adoption

permitted. The Company does not expect it to have a material impact on its condensed

consolidated financial statements.

In December 2011, the FASB issued guidance that defers the effective date of the

requirement to present separate line items on the income statement for

reclassification adjustments of items out of accumulated other comprehensive income

into net income. The deferral is temporary until FASB reconsiders the operational

concerns and needs of financial statement users. The FASB has not yet announced a

timetable for its reconsideration. The Company does not expect this guidance to have

a material impact on its condensed consolidated financial statements.