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Pension and Retirement Plans (Tables)

6 Months Ended

Mar. 31, 2014

Compensation and Retirement Disclosure [Abstract]

Schedule of Net Benefit Costs

The components of net periodic benefit costs related to the U.S. and international plans are as follows:

	For the Three Months Ended March 31,
	2014												2013
	Foreign				U.S.				Total				Foreign				U.S.				Total
	(Amounts in thousands)
Pension:
Service cost	$	12			$	—			$	12			$	15			$	—			$	15
Interest cost	193				17				210				173				16				189
Expected return on plan assets	(117		)		—				(117		)		(104		)		—				(104		)
Amortization of:
Prior service gain	—				—				—				—				—				—
Amortization of net gain	23				(2		)		21				36				6				42
Net periodic benefit cost	$	111			$	15			$	126			$	120			$	22			$	142
Post Retirement:
Service cost	$	—			$	2			$	2			$	—			$	—			$	—
Interest cost	—				11				11				—				9				9
Amortization of net gain	—				(36		)		(36		)		—				(46		)		(46		)
Net periodic benefit cost	$	—			$	(23	)		$	(23	)		$	—			$	(37	)		$	(37	)

	For the six Months Ended March 31,
	2014												2013
	Foreign				U.S.				Total				Foreign				U.S.				Total
	(Amounts in thousands)
Pension:
Service cost	$	23			$	—			$	23			$	30			$	—			$	30
Interest cost	383				34				417				346				32				378
Expected return on plan assets	(232		)		—				(232		)		(208		)		—				(208		)
Amortization of:
Prior service gain	—				—				—				—				—				—
Amortization of net gain	46				(4		)		42				72				12				84
Net periodic benefit cost	$	220			$	30			$	250			$	240			$	44			$	284
Post Retirement:
Service cost	$	—			$	5			$	5			$	—			$	—			$	—
Interest cost	—				22				22				—				18				18
Amortization of net gain	—				(72		)		(72		)		—				(92		)		(92		)
Net periodic benefit cost	$	—			$	(45	)		$	(45	)		$	—			$	(74	)		$	(74	)

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- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (h)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

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