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Discontinued Operations, Assets Held for Sale, and Business Divestiture (Tables) | 12 Months Ended
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Sep. 30, 2013
Repair Group [Member] |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Components of Balance Sheet Accounts Classified as Assets and Liabilities Held for Sale | The assets and liabilities were comprised of the following:
| September 30,
| 2013 |  | 2012
Assets: |  |  |
Receivables, net | $ | 1,067 |  |  | $ | 1,365 |
Inventories, net | 660 |  |  | 881 |
Deferred income taxes | 317 |  |  | 329 |
Prepaid expenses and other current assets | 15 |  |  | 6 |
Total current assets of business from discontinued operations | $ | 2,059 |  |  | $ | 2,581 |
Property, plant and equipment, net | $ | 1,118 |  |  | $ | 1,232 |
Non-current deferred tax assets | 32 |  |  | — |
Total noncurrent assets of business from discontinued operations | $ | 1,150 |  |  | $ | 1,232 |
Liabilities: |  |  |
Accounts payable | $ | 278 |  |  | $ | 120 |
Accrued liabilities | 808 |  |  | 119 |
Total current liabilities of business from discontinued operations | $ | 1,086 |  |  | $ | 239 |
Financial Results in Discontinued Operations | The financial results of Repair Group included in discontinued operations were as follows:
| September 30,
| 2013 |  | 2012
Net sales | $ | 5,964 |  |  | $ | 7,184 |
Loss before income tax provision | (3,104 | ) |  | (1,142 | )
Income tax provision (benefit) | (1,061 | ) |  | (435 | )
Income (loss) from discontinued operations, net of tax | $ | (2,043 | ) |  | $ | (707 | )
ASC [Member] |
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Components of Balance Sheet Accounts Classified as Assets and Liabilities Held for Sale | The table below presents the components of the balance sheet accounts classified as assets and liabilities held for sale at September 30, 2012.
Assets: |
Receivables, net | $ | 2,574 |
Inventories, net | 1,224 |
Deferred income taxes | 16 |
Prepaid expenses and other current assets | 100 |
Total current assets of business held for sale | $ | 3,914 |
Property, plant and equipment, net | $ | 2,533 |
Other assets | 43 |
Total noncurrent assets of business held for sale | $ | 2,576 |
Liabilities: |
Current maturities of long-term debt | $ | 2 |
Accounts payable | 546 |
Accrued liabilities | 623 |
Total current liabilities of business held for sale | $ | 1,171 |
Deferred income taxes | $ | 846 |
Other long-term liabilities | 1 |
Total noncurrent liabilities of business held for sale | $ | 847 |
Financial Results in Discontinued Operations | The financial results of ASC Group included in discontinued operations were as follows:
| September 30,
| 2013 |  | 2012
Net sales | $ | 2,727 |  |  | $ | 15,022 |
Income before income tax provision | 180 |  |  | 1,375 |
Income tax provision (benefit) | (11 | ) |  | 427 |
Income (loss) from operations, net of tax | 191 |  |  | 948 |
Gain (loss) on sale of discontinued operations, net of tax | 2,328 |  |  | — |
Income (loss) from discontinued operations, net of tax | $ | 2,519 |  |  | $ | 948 |

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- Definition Tabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 33, 47 -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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- Definition Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 43, 44, 45, 47, 48 -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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