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Discontinued Operations, Assets Held for Sale, and Business Divestiture | 3 Months Ended
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Dec. 31, 2013
Discontinued Operations and Disposal Groups [Abstract] |
Discontinued Operations, Assets Held for Sale, and Business Divestiture | Discontinued Operations, Assets Held for Sale, and Business Divestiture As part of the Company’s strategy to focus on its core competencies in the Aerospace and Energy ("A&E") market, the Company decided in the fourth quarter of 2013, to exit the Turbine Component Service and Repair ("Repair Group") business. The table below presents the components of the balance sheet accounts classified as assets and liabilities held for sale at December 31, 2013 and September 30, 2013, respectively.
| December 31, 2013 |  | September 30, 2013
Assets: |  |  |
Receivables, net | $ | 827 |  |  | $ | 1,067 |
Inventories, net | — |  |  | 660 |
Deferred income taxes | 317 |  |  | 317 |
Prepaid expenses and other current assets | — |  |  | 15 |
Total current assets of business held for sale | $ | 1,144 |  |  | $ | 2,059 |
Property, plant and equipment, net | $ | 271 |  |  | $ | 1,118 |
Other assets | 6 |  |  | 32 |
Total noncurrent assets of business held for sale | $ | 277 |  |  | $ | 1,150 |
Liabilities: |  |  |
Accounts payable | 207 |  |  | 278 |
Accrued liabilities | 337 |  |  | 808 |
Total current liabilities of business held for sale | $ | 544 |  |  | $ | 1,086 |
As of December 31, 2013 and September 30, 2013, certain assets were recorded at the lower of carrying value or fair value. The financial results of Repair Group included in discontinued operations were as follows:
| Three Months Ended December 31,
| 2013 |  | 2012
Net sales | $ | 1,339 |  |  | $ | 1,255 |
Loss before income tax provision | (331 | ) |  | (442 | )
Income tax provision (benefit) | (124 | ) |  | (186 | )
Income (loss) from discontinued operations, net of tax | $ | (207 | ) |  | $ | (256 | )
As the Company exited the Repair Group, the Company recognized $959 in workforce reduction costs of which $274 was incurred in the first quarter of fiscal 2014 and $335 was paid as of December 31, 2013. On December 10, 2012, the Company completed the divestiture of its Applied Surface Concepts ("ASC") business. There were no assets or liabilities held for sale at December 31, 2013 and September 30, 2013. The financial results of ASC included in discontinued operations were as follows:
| Three Months Ended December 31, 2012
Net sales | $ | 2,727 |
Income before income tax provision | 180 |
Income tax provision | 48 |
Income (loss) from operations, net of tax | 132 |
Gain (loss) on sale of discontinued operations, net of tax | 2,362 |
Income (loss) from discontinued operations, net of tax | $ | 2,494 |

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- Definition The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, 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 segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 43-48 -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. Reference 2: 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 3: 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 4: 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 5: 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 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759 Reference 8: 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 9: 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 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760 + Details
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