INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2011

INCOME TAXES

Significant components of the provision for income taxes

Years ended September 30,	2011		2010			2009
	(in thousands)
Current:
Federal	$	1,726	$	16,362		$	11,417
State	1,036		4,611			3,691
Foreign	19,436		15,268			11,090
Total current	22,198		36,241			26,198
Deferred:
Federal	8,582		268			2,516
State	960		69			420
Foreign	829		(1,293		)	420
Total deferred provision (benefit)	10,371		(956		)	3,356
Total income tax expense	$	32,569	$	35,285		$	29,554

Significant components of deferred tax assets and liabilities

September 30,	2011			2010
	(in thousands)
Deferred tax assets:
Accrued employee benefits	$	9,303		$	9,112
Acquired net operating losses	1,432			—
Long-term contracts and inventory valuation reductions	11,142			9,612
Allowances for loss contingencies	6,894			6,144
Deferred compensation	3,444			3,246
Book over tax depreciation	1,436			1,964
Adjustment to pension liability	15,137			13,204
California research and development credit carryforward	4,363			4,762
Other	3,539			1,919
Subtotal	56,690			49,963
Valuation allowance	(4,363		)	(4,762		)
Deferred tax assets	52,327			45,201
Deferred tax liabilities:
Amortization of goodwill and intangibles	12,113			1,770
Deferred revenue	11,702			—
Prepaid expenses	2,472			2,080
State taxes	800			850
Other	144			4,106
Deferred tax liabilities	27,231			8,806
Net deferred tax asset	$	25,096		$	36,395

Reconciliation of income tax computed at the U.S. federal statutory tax rate to income tax expense

Years ended September 30,	2011			2010			2009
	(in thousands)
Tax at federal statutory rate	$	41,176		$	37,072		$	29,834
State income taxes, net of federal tax effect	1,297			3,042			2,672
Nondeductible expenses	480			324			408
Change in reserve accrued for tax contingencies	625			(1,641		)	(777		)
Tax effect from foreign earnings repatriation	—			—			3,063
Tax effect from foreign subsidiaries	(5,347		)	(2,212		)	(2,523		)
Federal R&D credits generated in the current year	(2,696		)	(491		)	(993		)
Reinstatement of federal R&D credit	(1,406		)	—			(794		)
Other	(1,560		)	(809		)	(1,336		)
	$	32,569		$	35,285		$	29,554

Net changes in the liability for unrecognized tax benefits

Years ended September 30,	2011			2010
	(in thousands)
Balance at October 1	$	3,168		$	4,809
Decrease related to tax positions in prior years:
Recognition of benefits from expiration of statutes	(1,172		)	(1,747		)
Tax positions related to the current year	1,797			106
Tax positions related to tax adjustments recorded in our acquistion of Abraxas	484			—
Balance at September 30	$	4,277		$	3,168

Components of income before income taxes

Years ended September 30,	2011		2010		2009
	(in thousands)
United States	$	44,955	$	60,451	$	45,329
Foreign	72,692		45,470		39,911
Total	$	117,647	$	105,921	$	85,240