XML 58 R22.htm IDEA: XBRL DOCUMENT v2.4.1.9
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME
 12 Months Ended
Sep. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME.  
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

13.ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

 

Components of accumulated other comprehensive (loss) income, net of taxes, are as follows:

 

 

 

Year ended September 30,

 

 

2014

 

2013

Foreign currency translation:

 

 

 

 

 

 

 

 

Beginning accumulated foreign currency translation

 

 

$
3,701,000

 

 

 

$
5,020,000

 

Change in cumulative translation adjustment before reclassifications

 

 
(1,738,000

)

 

 
(1,319,000

)

Amounts reclassified from accumulated other comprehensive income

 

 
(271,000

)

 

 

-

 

Income taxes

 

 

-

 

 

 

-

 

Net current period other comprehensive loss

 

 
(2,009,000

)

 

 
(1,319,000

)

Ending accumulated foreign currency translation

 

 
1,692,000

 

 

 
3,701,000

 

 

 

 

 

 

 

 

 

 

Retirement plans:

 

 

 

 

 

 

 

 

Beginning accumulated retirement plans benefit cost

 

 
(710,000

)

 

 
(2,698,000

)

Amortization of net actuarial loss and prior service cost

 

 
16,000

 

 

 
259,000

 

Net actuarial (loss) gain arising during the period

 

 
(1,256,000

)

 

 
1,729,000

 

Income taxes

 

 

-

 

 

 

-

 

Net current period other comprehensive (loss) income

 

 
(1,240,000

)

 

 
1,988,000

 

Ending accumulated retirement plans benefit cost

 

 
(1,950,000

)

 

 
(710,000

)

Accumulated other comprehensive (loss) income, net of taxes

 

 

$
(258,000

)

 

 

$
2,991,000

 

 

The realized foreign currency transaction gain related to the repayment of debt was reclassified from accumulated other comprehensive income to “Gas processing and other” income on the accompanying Consolidated Statements of Operations. The amortization of accumulated other comprehensive loss components for the retirement plans are included in the computation of net periodic benefit cost which is a component of “General and administrative” expenses on the accompanying Consolidated Statements of Operations (see Note 10 for additional details).