FAIR VALUE OF FINANCIAL INSTRUMENTS

6 Months Ended

Mar. 31, 2013

Financial Instruments, Owned, at Fair Value [Abstract]

FAIR VALUE OF FINANCIAL INSTRUMENTS

3. FAIR VALUE OF FINANCIAL INSTRUMENTS

The carrying amounts and estimated fair values of financial instruments not measured at fair value on a recurring basis are as follows:

					Classification of Estimated Fair Value
(Thousands)	Carrying Amount		Fair Value		Quoted Prices in Active Markets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
As of March 31, 2013
Cash and cash equivalents	$	45,199	$	45,199	$	45,175	$	24	$	—
Short-term debt	—		—		—		—		—
Long-term debt, including current portion	439,434		514,129		—		514,129		—
As of September 30, 2012
Cash and cash equivalents	$	2,402	$	2,402	$	2,378	$	24	$	—
Short-term debt	77,225		77,225		—		77,225		—
Long-term debt, including current portion	364,416		452,768		—		452,768		—
As of March 31, 2012
Cash and cash equivalents	$	1,448	$	1,448	$	1,432	$	16	$	—
Short-term debt	107,540		107,540		—		107,540		—
Long-term debt, including current portion	364,386		432,098		—		432,098		—

The carrying amounts for cash and cash equivalents and short-term debt approximate fair value due to the short maturity of these instruments. The fair values of long-term debt are estimated based on market prices for similar issues. Refer to Note 4, Fair Value Measurements, for information on financial instruments measured at fair value on a recurring basis.