ACCRUED LIABILITIES

12 Months Ended

Sep. 30, 2011

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE 7 — ACCRUED LIABILITIES

The following table details the components of accrued liabilities:

	At September 30, 2011		At September 30, 2010
Compensation	$	35,327	$	54,136
Interest		22,242		6,099
Warranties and rebates		10,439		9,007
Insurance		7,739		10,717
Rent, utilities and freight		3,423		3,210
Income and other taxes		5,014		19,302
Marketing and advertising		1,991		1,551
Professional fees		1,020		4,139
Deferred income taxes		402		4,719
Other		15,188		17,126
Total	$	102,785	$	130,006