Fair Value Measurement (Tables)

6 Months Ended

Mar. 31, 2014

Schedule of changes in liabilities measured at fair value for which Level 3 inputs to determine fair value

The changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value for the year ended September 30, 2013 and the six months ended March 31, 2014 are as follows ($ in thousands):

	Level 3 Liabilities
Balance at September 30, 2012	$	14,511
Acquisition contingent consideration	18,050
Settlements	(19,608		)
Change in fair value of contingent consideration	5,437
Balance at September 30, 2013	18,390
Acquisition contingent consideration	—
Settlements	—
Change in fair value of contingent consideration	175
Balance at March 31, 2014	$	18,565

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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