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ACCUMULATED OTHER COMPREHENSIVE INCOME | 9 Months Ended
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Jun. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE INCOME |
ACCUMULATED OTHER COMPREHENSIVE INCOME | 10. ACCUMULATED OTHER COMPREHENSIVE INCOME The changes in each component of accumulated other comprehensive income (loss) were as follows:
|  |  | Three months ended |  |  |  | Nine months ended |
|  |  | June 30, |  |  |  | June 30, |
|  |  | 2014 |  |  |  | 2013 |  |  |  | 2014 |  |  |  | 2013 |
Foreign currency translation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning accumulated foreign currency translation |  |  | $ | 2,000,000 |  |  |  | $ | 4,050,000 |  |  |  | $ | 3,701,000 |  |  |  | $ | 5,020,000 |
Change in cumulative translation adjustment before reclassifications |  |  | 579,000 |  |  |  | (867,000 | ) |  |  | (1,074,000 | ) |  |  | (1,837,000 | )
Amounts reclassified from accumulated other comprehensive income |  |  | (223,000 | ) |  |  | - |  |  |  | (271,000 | ) |  |  | - |
Income taxes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Ending accumulated foreign currency translation |  |  | 2,356,000 |  |  |  | 3,183,000 |  |  |  | 2,356,000 |  |  |  | 3,183,000 |
Retirement plans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning accumulated retirement plans benefit cost |  |  | (694,000 | ) |  |  | (2,568,000 | ) |  |  | (710,000 | ) |  |  | (2,698,000 | )
Amortization of prior service cost |  |  | 3,000 |  |  |  | 34,000 |  |  |  | 9,000 |  |  |  | 102,000 |
Amortization of net actuarial (gain) loss |  |  | (6,000 | ) |  |  | 30,000 |  |  |  | 4,000 |  |  |  | 92,000 |
Income taxes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Ending accumulated retirement plans benefit cost |  |  | (697,000 | ) |  |  | (2,504,000 | ) |  |  | (697,000 | ) |  |  | (2,504,000 | )
Accumulated other comprehensive income, net of taxes |  |  | $ | 1,659,000 |  |  |  | $ | 679,000 |  |  |  | $ | 1,659,000 |  |  |  | $ | 679,000 |
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 Condensed Consolidated Statement 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 Condensed Consolidated Statement of Operations (see Note 7 for additional details).

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e689-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669619-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e640-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e709-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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