GOODWILL AND INTANGIBLE ASSETS

9 Months Ended

Jun. 30, 2011

5. GOODWILL AND INTANGIBLE ASSETS

The change in the carrying amount of goodwill from September 30, 2010 to June 30, 2011 was as follows:

		Goodwill

Balance as of September 30, 2010
	Goodwill	$	45,732
	Accumulated impairment losses		(40,394	)

			5,338
	Goodwill attributable to fiscal 2011 acquisitions		1,825

Balance as of June 30, 2011
	Goodwill		47,557
	Accumulated impairment losses		(40,394	)

		$	7,163

The carrying amounts of intangible assets at September 30, 2010 and June 30, 2011 were as follows:

		September 30, 2010							June 30, 2011

		September 30, 2010							June 30, 2011							Weighted- Average Amortization Period (Years)
		Gross Carrying Amount(1)		Accumulated Amortization(1)			Net Carrying Amount		Gross Carrying Amount(1)		Accumulated Amortization(1)			Net Carrying Amount		Weighted- Average Amortization Period (Years)
Intangible assets subject to amortization:
	Trademarks/trade names/patents	$	686	$	(466	)	$	220	$	839	$	(522	)	$	317		5
	Customer relationships/distribution rights/ non-compete agreement		7,689		(2,300	)		5,389		9,112		(3,474	)		5,638		6
	Developed software and technology		772		(605	)		167		772		(721	)		51		5

			9,147		(3,371	)		5,776		10,723		(4,717	)		6,006
Intangible assets not subject to amortization:
	Trademarks/trade names/licenses		13,895		—			13,895		14,405		—			14,405

		$	23,042	$	(3,371	)	$	19,671	$	25,128	$	(4,717	)	$	20,411

(1): Amounts include the impact of foreign currency translation adjustments.

Estimated future amortization expense related to the June 30, 2011 net carrying amount of $6,006 for intangible assets subject to amortization is as follows:

Year Ending September 30,	Estimated Amortization Expense

2011(1)	$	443
2012		1,609
2013		1,397
2014		1,113
2015		967
Thereafter		477

	$	6,006

(1): Estimated amortization expense for the year ending September 30, 2011 includes only amortization to be recorded after June 30, 2011.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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