Gain Contingencies - Other Operating Gains

3 Months Ended

Dec. 31, 2011

Gain Contingencies - Other Operating Gains [Abstract]

GAIN CONTINGENCIES - OTHER OPERATING GAINS

11. GAIN CONTINGENCIES – OTHER OPERATING GAINS

We recognize gain contingencies in our consolidated statement of operations when all contingencies have been resolved, which generally coincides with the receipt of cash, if applicable. During the three months ended December 31, 2011 and 2010, our Fine Chemicals segment reported other operating gains of $14 and $1,337, respectively, that resulted from the resolution of gain contingencies. The total reported gains are comprised of the following two matters.

We made a series of filings with the County of Sacramento, California, to appeal the assessed values in prior years of our real and personal property located at our Fine Chemicals segment’s Rancho Cordova, California facility. During the three months ended December 31, 2010, we received $1,079 for cash property tax refunds resulting from our appeals and the related favorable reassessment of historical property values.

Our Fine Chemicals segment is undertaking several mandatory capital projects. Certain of the capital activities are complete and others are in progress or otherwise expected to be completed during our fiscal year ending September 30, 2012. In connection with these projects, our Fine Chemicals segment held, and continues to hold, negotiations with the former owner of the facilities. During the three months ended December 31, 2011 and 2010, we received from the former owner cash consideration in the amounts of $14 and $258, respectively, for a limited release of liability of the former owner with respect to one of the completed projects.