GAIN CONTINGENCIES - OTHER OPERATING GAINS	12 Months Ended
Sep. 30, 2013
GAIN CONTINGENCIES - OTHER OPERATING GAINS	12. 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 years ended September 30, 2012 and 2011, our Fine Chemicals segment reported other operating gains of $1,714 and $2,929 that resulted from the resolution of gain contingencies. We did not have any similar gains in the year ended September 30, 2013. The reported gains are comprised of the following two matters. 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, 2014. In connection with these projects, our Fine Chemicals segment held, and continues to hold, negotiations with the former owner of its facilities. During the years ended September 30, 2012 and 2011, we received from the former owner cash consideration in the amount of $1,714 and $258, respectively, for a limited release of liability of the former owner with respect to the completed projects. 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 year ended September 30, 2011, we received $2,671 for cash property tax refunds resulting from our appeals and the related favorable reassessment of historical property values.

12. 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 years ended September 30, 2012 and 2011, our Fine Chemicals segment reported other operating gains of $1,714 and $2,929 that resulted from the resolution of gain contingencies. We did not have any similar gains in the year ended September 30, 2013. The reported gains are comprised of the following two matters.

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, 2014. In connection with these projects, our Fine Chemicals segment held, and continues to hold, negotiations with the former owner of its facilities. During the years ended September 30, 2012 and 2011, we received from the former owner cash consideration in the amount of $1,714 and $258, respectively, for a limited release of liability of the former owner with respect to the completed projects.

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 year ended September 30, 2011, we received $2,671 for cash property tax refunds resulting from our appeals and the related favorable reassessment of historical property values.