DEFINED BENEFIT PENSION EXPENSE

9 Months Ended

Jun. 30, 2011

Pension and Other Postretirement Benefits Disclosure [Text Block]

NOTE 13 – DEFINED BENEFIT PENSION EXPENSE

Defined benefit pension expense was as follows:

	Three Months Ended June 30,						Nine Months Ended June 30,
	2011			2010			2011			2010
Service cost	$	88		$	139		$	263		$	417
Interest cost		2,792			907			8,370			2,721
Expected return on plan assets		(2,843	)		(343	)		(8,524	)		(1,029	)
Amortization:
Prior service cost		84			84			252			252
Recognized actuarial loss		571			512			1,713			1,536
Net periodic expense	$	692		$	1,299		$	2,074		$	3,897