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Fair Value Measurement (Tables)
 12 Months Ended
Sep. 30, 2014
Fair Value Disclosures [Abstract]  
Fair Value Measurements, Nonrecurring [Table Text Block]
The following table presents the pension plan assets financial instruments carried at fair value as of September 30, 2014 and 2013 in accordance with the fair value hierarchy:
 
 
 
Quoted prices in
active markets for
identical assets
 
Significant other
observable inputs
 
Significant
unobservable
Inputs
 
 
 
(Level 1)
 
(Level 2)
 
(Level 3)
 
September 30, 2014
 
 
 
 
 
 
 
 
 
 
Money Market Separate Account
 
$
-
 
$
327,000
 
$
-
 
 
 
 
 
 
 
 
 
 
 
 
Total plan assets
 
$
-
 
$
327,000
 
$
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
September 30, 2013
 
 
 
 
 
 
 
 
 
 
Money Market Separate Account
 
$
-
 
$
315,000
 
$
-
 
 
 
 
 
 
 
 
 
 
 
 
Total plan assets
 
$
-
 
$
315,000
 
$
-