RESTRUCTURING (Tables)

12 Months Ended

Sep. 30, 2012

The following table sets forth the costs incurred in connection with these restructuring activities during the year ended September 30, 2012.

Description	2012
One-time termination benefits	$	1,454
Lease related costs		861
Equipment moving costs and method transfers		153
Travel and relocation costs		47
Loss on sale of equipment		446
Other costs		234
Total	$	3,195

Summary of Restructuring Activity

The following table sets forth the rollforward of the restructuring activity for the year ended September 30, 2012.

	Balance, September 30, 2011		Total Charges		Cash Payments			Other			Balance, September 30, 2012
One-time termination benefits	$	-	$	1,454	$	(1,006	)	$	-		$	448
Lease related costs		-		861		(61	)		-			800
Equipment moving costs and method transfers		-		153		(104	)		-			49
Travel and relocation costs		-		47		(43	)		-			4
Loss on sale of equipment		-		446		-			(539	)		(93	)
Other costs		-		234		(37	)		-			197
Total	$	-	$	3,195	$	(1,251	)	$	(539	)	$	1,405

- 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.

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- Definition

Tabular disclosure of 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. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details