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Income Taxes | 12 Months Ended
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Sep. 30, 2013
Income Tax Disclosure [Abstract] |
Income Taxes | Income Taxes The components of income from continuing operations before income tax provision are as follows:
| Years Ended September 30,
| 2013 |  | 2012
U.S | $ | 13,671 |  |  | $ | 8,855 |
Non-U.S | 175 |  |  | 313 |
Income before income tax provision | $ | 13,846 |  |  | $ | 9,168 |
The income tax provision from continuing operations consists of the following:
| Years Ended September 30,
| 2013 |  | 2012
Current income tax provision: |  |  |
U.S. federal | $ | 4,055 |  |  | $ | 2,617 |
U.S. state and local | 489 |  |  | 514 |
Non-U.S | 111 |  |  | 70 |
Total current tax provision | 4,655 |  |  | 3,201 |
Deferred income tax provision (benefit): |  |  |
U.S. federal | (540 | ) |  | (324 | )
U.S. state and local | (27 | ) |  | (16 | )
Non-U.S | — |  |  | — |
Total deferred tax provision (benefit) | (567 | ) |  | (340 | )
Income tax provision | $ | 4,088 |  |  | $ | 2,861 |
The income tax provision differs from amounts currently payable or refundable due to certain items reported for financial statement purposes in periods that differ from those in which they are reported for tax purposes. The income tax provision from continuing operations in the accompanying consolidated statements of operations differs from amounts determined by using the statutory rate as follows:
| Years Ended September 30,
| 2013 |  | 2012
Income before income tax provision | $ | 13,846 |  |  | $ | 9,168 |
Less-U.S. state and local income tax provision | 489 |  |  | 514 |
Income before U.S. and non-U.S. federal income tax provision | $ | 13,357 |  |  | $ | 8,654 |
Income tax provision at U.S. federal statutory rates | $ | 4,675 |  |  | $ | 2,942 |
Tax effect of: |  |  |
Permanent items | (436 | ) |  | (213 | )
Undistributed earnings of non-U.S. subsidiaries | (60 | ) |  | (185 | )
State and local income taxes | 453 |  |  | 498 |
Federal tax credits | (766 | ) |  | (272 | )
Change in valuation allowance | 139 |  |  | 127 |
Other | 83 |  |  | (36 | )
Income tax provision | $ | 4,088 |  |  | $ | 2,861 |
Deferred tax assets and liabilities at September 30 consist of the following:
| 2013 |  | 2012
Deferred tax assets: |  |  |
Net non-U.S. operating loss carryforwards | $ | 592 |  |  | $ | 592 |
Employee benefits | 1,755 |  |  | 3,219 |
Inventory reserves | 521 |  |  | 412 |
Asset impairment reserve | 27 |  |  | 288 |
Allowance for doubtful accounts | 143 |  |  | 122 |
Foreign tax credits to undistributed earnings | 1,932 |  |  | 1,841 |
Foreign tax credits | 464 |  |  | — |
Other | 64 |  |  | 43 |
Total deferred tax assets | 5,498 |  |  | 6,517 |
Deferred tax liabilities: |  |  |
Depreciation | (2,524 | ) |  | (2,540 | )
Unremitted foreign earnings | (3,002 | ) |  | (2,970 | )
Other | — |  |  | (8 | )
Total deferred tax liabilities | (5,526 | ) |  | (5,518 | )
Net deferred tax assets (liabilities) | (28 | ) |  | 999 |
Valuation allowance | (718 | ) |  | (579 | )
Net deferred tax assets (liabilities) | $ | (746 | ) |  | $ | 420 |
At September 30, 2013, the Company has a non-U.S. tax loss carryforward of approximately $5,458, which relates to the Company’s Irish subsidiary that ceased operations in 2007. A valuation allowance has been recorded against the deferred tax asset related to this non-U.S. tax loss carryforward because it is unlikely that such operating loss can be utilized unless the Irish subsidiary resumed operations. The non-U.S. tax loss carryforward does not expire. The Company recognized a $139 increase in the valuation allowance against its net deferred tax assets in fiscal years 2013 and a $127 increase in the valuation allowance against its net deferred tax assets in fiscal 2012. The Company reported liabilities for uncertain tax positions, which includes any related interest and penalties, in fiscal 2013 and 2012 of $177 and $120, respectively. During fiscal 2013, the Company recognized a nominal amount for interest and no amount for penalties. Based on the statute of limitations for specific jurisdictions, the related unrecognized tax benefit for positions previously taken may change in the next 12 months by decreasing by approximately $22, which would be recorded through income tax expense. The Company classifies interest and penalties on uncertain tax positions as income tax expense. A summary of activity related to the Company’s uncertain tax position is as follows:
| 2013 |  | 2012
Balance at beginning of year | $ | 120 |  |  | $ | 96 |
Increase due to tax positions taken in current year | 57 |  |  | 55 |
Increase due to tax positions taken in prior years | — |  |  | 1 |
Lapse of statute of limitations | — |  |  | (32 | )
Balance at end of year | $ | 177 |  |  | $ | 120 |
The Company is subject to income taxes in the U.S. federal jurisdiction, and various states, local and non-U.S. jurisdictions. The Company’s federal income tax returns for fiscal years 2010 and 2011, as well as the amended federal income tax returns for fiscal 2008 and 2009, are under review by the Internal Revenue Service, the outcome of which is not known at this time. The Company believes it has appropriate support for its federal income tax returns. The Company is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for fiscal years prior to 2007.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: 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 Reference 5: 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 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 136, 172 -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 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43, 44, 45, 46, 47, 48, 49 -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
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