ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

6 Months Ended

Mar. 31, 2013

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

5. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following table provides changes in accumulated other comprehensive income (loss) by component, net of income tax:

	Gains (Losses) on Defined Benefit Plan Items		Gains (Losses) on Effective Cash Flow Hedge		Total
Balance, September 30, 2012	$	(32,037)	$	-	$	(32,037)
Other comprehensive income (loss) before reclassifications		-		(204)		(204)
Amounts reclassified from accumulated other comprehensive income (loss)		1,328		34		1,362
Net current period other comprehensive income (loss)		1,328		(170)		1,158
Balance, March 31, 2013	$	(30,709)	$	(170)	$	(30,879)

The following table provides details about reclassifications out of Accumulated Other Comprehensive Income (Loss) (“AOCI”) for the six months ended March 31, 2013:

AOCI Component	Amount Reclassified from AOCI (a)				Statement of Operations Line Item
	Three Months		Six Months
	Ended March 31, 2013
Gains and losses on cash flow hedges -	$	(56)	$	(56)	Interest expense
interest rate swap agreement		22		22	Income tax expense
	$	(34)	$	(34)	Net of tax
Amortization of defined benefit plan items	$	(538)	$	(1,076)	Cost of revenues
		(568)		(1,138)	Operating expenses
		(1,106)		(2,214)	Total before tax
		442		886	Income tax expense
	$	(664)	$	(1,328)	Net of tax

(a) amounts in parenthesis represent a decrease to income