Reorganization Items (Tables)

12 Months Ended

Sep. 30, 2012

Reorganization Items Expense Represents Expenses and Losses

Reorganization items expense represents expenses and losses that SBI identified as directly relating to its voluntary petitions under Chapter 11 of the U.S. Bankruptcy Code in 2009 and consists of the following:

	Year Ended September 30, 2010
Legal and professional fees	$	3,536
Provision for rejected leases		110
Administrative related reorganization items	$	3,646