ACCRUED LIABILITIES

12 Months Ended

Sep. 30, 2013

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE 7 — ACCRUED LIABILITIES

The following table details the components of accrued liabilities:

	At September 30, 2013		At September 30, 2012
Compensation	$	44,771	$	42,637
Interest		20,616		20,588
Warranties and rebates		10,245		10,589
Insurance		7,511		8,373
Rent, utilities and freight		2,224		3,649
Income and other taxes		5,045		4,072
Royalties		343		2,071
Marketing and advertising		1,985		1,513
Deferred income taxes		—		129
Restructuring		3,857		3,640
Other		10,146		13,076
Total	$	106,743	$	110,337