ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

9 Months Ended

Jun. 30, 2013

Changes in Accumulated Other Comprehensive Income (Loss) by Component, Net of Income Tax

The following table provides changes in accumulated other comprehensive 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 before reclassifications		-		211		211
Amounts reclassified from accumulated other comprehensive loss		2,005		84		2,089
Net current period other comprehensive income		2,005		295		2,300
Balance, June 30, 2013	$	(30,032)	$	295	$	(29,737)

Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (AOCI)

The following table provides details about reclassifications out of Accumulated Other Comprehensive Loss (“AOCI”) for the nine months ended June 30, 2013:

AOCI Component	Amount Reclassified from AOCI (a)				Statement of Operations Line Item
	Three Months		Nine Months
	Ended June 30, 2013
Gains and losses on cash flow hedges -	$	(84)	$	(140)	Interest expense
interest rate swap agreement		34		56	Income tax expense
	$	(50)	$	(84)	Net of tax
Amortization of defined benefit plan items	$	(563)	$	(1,639)	Cost of revenues
		(565)		(1,703)	Operating expenses
		(1,128)		(3,342)	Total before tax
		451		1,337	Income tax expense
	$	(677)	$	(2,005)	Net of tax

(a) amounts in parenthesis represent a decrease to income