ACCUMULATED OTHER COMPREHENSIVE LOSS

3 Months Ended

Dec. 31, 2013

ACCUMULATED OTHER COMPREHENSIVE LOSS

5. ACCUMULATED OTHER COMPREHENSIVE LOSS

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, 2013	$	(15,617)	$	158	$	(15,459)
Other comprehensive income before reclassifications		-		196		196
Amounts reclassified from accumulated other comprehensive loss		312		(53)		259
Net current period other comprehensive income		312		143		455
Balance, December 31, 2013	$	(15,305)	$	301	$	(15,004)

The following table provides details about reclassifications out of Accumulated Other Comprehensive Loss (“AOCI”):

AOCI Component	Amount Reclassified from AOCI (a)				Statement of Operations Line Item
	Three Months Ended December 31,
	2013		2012
Gains and losses on cash flow hedges -	$	86	$	-	Interest expense
interest rate swap agreement		(33)		-	Income tax expense
	$	53	$	-	Net of tax
Amortization of defined benefit plan items	$	(186)	$	(512)	Cost of revenues
		(320)		(596)	Operating expenses
		(506)		(1,108)	Total before tax
		194		444	Income tax expense
	$	(312)	$	(664)	Net of tax

(a) amounts in parenthesis represent a decrease to income