XML 50 R24.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Income Taxes Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2012
Income Tax Disclosure [Abstract] |
Schedule of Components of the Provision (Benefit) for Income Taxes | The components of the provision (benefit) for income taxes are as follows:
| Year Ended September 30,
| 2012 |  | 2011 |  | 2010
| (dollars in thousands)
Current: |  |  |  |  |
Domestic Federal | $ | 2,440 |  |  | 800 |  |  | $ | 200 |
Foreign | (9,380 | ) |  | 15,910 |  |  | 7,200 |
Domestic state | (90 | ) |  | 110 |  |  | 110 |
Total current | (7,030 | ) |  | 16,820 |  |  | 7,510 |
Deferred: |  |  |  |  |
Domestic Federal | — |  |  | (100 | ) |  | (1,540 | )
Foreign | 1,700 |  |  | (520 | ) |  | 180 |
Domestic state | 10 |  |  | (10 | ) |  | — |
Total deferred | 1,710 |  |  | (630 | ) |  | (1,360 | )
Total provision (benefit) | $ | (5,320 | ) |  | $ | 16,190 |  |  | $ | 6,150 |
Reconciliation of Actual Income Taxes to Expected Federal Corporate Income Taxes | A reconciliation of actual income taxes to income taxes at the expected United States federal corporate income tax rate of thirty-five percent is as follows:
| Year Ended September 30,
| 2012 |  | 2011 |  | 2010
| (dollars in thousands)
Tax provision (benefit) at the statutory federal rate | $ | (11,190 | ) |  | $ | 13,410 |  |  | $ | 5,340 |
Effect of permanent book-tax differences | 2,010 |  |  | 510 |  |  | 240 |
State tax provision | (80 | ) |  | 100 |  |  | 20 |
Valuation allowance for net deferred tax assets | 1,740 |  |  | 470 |  |  | 90 |
Uncertain tax items | (240 | ) |  | 1,620 |  |  | 530 |
Expiration of foreign net operating loss | 2,320 |  |  | 170 |  |  | — |
Other items | 120 |  |  | (90 | ) |  | (70 | )
| $ | (5,320 | ) |  | $ | 16,190 |  |  | $ | 6,150 |
Schedule of Deferred Tax Assets and Deferred Tax Liability | The tax effects of temporary book-tax differences that give rise to significant portions of the deferred tax assets and deferred tax liability are as follows:
| Year Ended September 30,
| 2012 |  | 2011 |  | 2010
| (dollars in thousands)
Deferred tax assets - current: |  |  |  |  |
Capitalized inventory costs | $ | 90 |  |  | $ | 150 |  |  | 470 |
Inventory write-downs | 600 |  |  | 590 |  |  | 820 |
Accrued Warranty | 20 |  |  | (580 | ) |  | 370 |
Deferred profits | 2,510 |  |  | 6,820 |  |  | (180 | )
Accruals and reserves not currently deductible | 240 |  |  | 2,580 |  |  | 650 |
Deferred tax assets - current net of valuation allowance | $ | 3,460 |  |  | $ | 9,560 |  |  | $ | 2,130 |
Deferred tax assets (liabilities)- non-current: |  |  |  |  |
Stock option expense | 470 |  |  | 270 |  |  | 430 |
Book vs. tax basis of acquired assets | (1,280 | ) |  | (760 | ) |  | (670 | )
Foreign and state net operating losses | 3,640 |  |  | 850 |  |  | 380 |
Book vs. tax depreciation and amortization | 100 |  |  | 300 |  |  | 350 |
Foreign tax credits | — |  |  | — |  |  | 2,540 |
Other deferred tax assets | 140 |  |  | 90 |  |  | 20 |
Total deferred tax assets - net | 3,070 |  |  | 750 |  |  | 3,050 |
Valuation allowance | (2,600 | ) |  | (860 | ) |  | (390 | )
Deferred tax assets (liabilities)- non-current, net of valuation allowance | $ | 470 |  |  | $ | (110 | ) |  | $ | 2,660 |
Changes in Deferred Tax Valuation Allowance | Changes in the deferred tax valuation allowance are as follows:
| Year Ended September 30,
| 2012 |  | 2011 |  | 2010
| (dollars in thousands)
Balance at the beginning of the year | $ | 860 |  |  | $ | 390 |  |  | $ | 300 |
Additions (subtractions) to valuation allowance | 1,740 |  |  | 470 |  |  | 90 |
Balance at the end of the year | $ | 2,600 |  |  | $ | 860 |  |  | $ | 390 |
Schedule of Unrecognized Tax Benefit Liabilities |
| Year Ended September 30,
| 2012 |  | 2011 |  | 2010
| (dollars in thousands)
Balances at beginning of the year | $ | 2,630 |  |  | $ | 1,010 |  |  | $ | 480 |
Additions (reductions) related to current year tax positions | (390 | ) |  | 1,210 |  |  | 490 |
Additions related to tax positions taken in prior years | 360 |  |  | 450 |  |  | 70 |
Reductions related to settlements with tax authorities | (240 | ) |  | — |  |  | — |
Reductions due to lapse of statute of limitations | — |  |  | (40 | ) |  | (30 | )
Balance at the end of the year | $ | 2,360 |  |  | $ | 2,630 |  |  | $ | 1,010 |

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=21917533&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 26 -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 -Glossary Valuation Allowance -URI http://asc.fasb.org/extlink&oid=6528051 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43 -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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43 -Subparagraph c -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
Name: | us-gaap_SummaryOfValuationAllowanceTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration