Sale of Nutritional Bar Assets and Powder Facility; Facility Restructuring Charges	12 Months Ended
Sep. 30, 2015
Sale of Nutritional Bar Assets and Powder Facility; Facility Restructuring Charges.
Sale of Nutritional Bar Assets and Powder Facility; Facility Restructuring Charges	4. Sale of Nutritional Bar Assets and Powder Facility; Facility Restructuring Charges Sale of Nutritional Bar Assets and Powder Facility In March 2015, NBTY and Nellson Nutraceutical, LLC ("Nellson") entered into (i) a bar asset purchase agreement, (the "Bar APA") and (ii) a powder asset purchase agreement (the "Powder APA" and, together with the Bar APA, the "APAs"), pursuant to which NBTY agreed to sell certain production assets, raw materials, packaging, labeling, in process products, component inventories and contracts (the "Transferred Assets") associated with NBTY's nutritional bar and powder manufacturing operations (the "Divested Manufacturing Operations"). The closing of the sale pursuant to the Powder APA occurred on June 26, 2015. The sales price for the production assets and transferred contracts was $4,228. The sales price for the raw materials, packaging, labels, work-in-process and component inventories was $16,722, net of closing adjustments. The sale pursuant to the Bar APA is expected to be completed by the end of the first half of fiscal 2016, and is subject to customary closing conditions. The aggregate sales price for the production assets to be sold pursuant to the Bar APA is approximately $12,000, which resulted in accelerated depreciation as noted below. The sales price for the raw materials, packaging, labels, work-in-process and component inventories to be transferred pursuant to the Bar APA will be equal to NBTY's book value for such assets, as estimated by NBTY prior to the closing of the transactions, and subject to post-closing adjustments. As of September 30, 2015, the production assets within the bar plant are recorded in Property plant and equipment, as they are currently being used for manufacturing operations and are not readily available to be sold in their existing condition. As a result of these arrangements, we will incur cumulative net charges of approximately $34,000 before tax over the period in which these transactions are completed, of which non-cash charges will consist primarily of accelerated depreciation and a write-off of Goodwill of approximately $28,000; costs related to workforce reductions will be approximately $2,500 and other costs will be approximately $5,192, partially offset by a gain of $1,692 on the sale of a contract. All costs associated with the Divested Manufacturing Operations will be reflected in Corporate / Manufacturing. Charges related to these divestitures of $29,493 for fiscal 2015 were $5,541 for a write-off of Goodwill associated with the fair value of the business related to the powder facility, $20,203 for accelerated depreciation, $2,510 for severance and employee related costs and $2,931 of other costs, partially offset by a gain on a transferred contract of $1,692. Facility Restructuring Charges On March 12, 2013, NBTY initiated a restructuring plan to streamline its operations and improve the profitability and return on invested capital of its manufacturing/packaging and distribution facilities. The restructuring involved the sale or closure of seven of NBTY's manufacturing/packaging and distribution facilities. The restructuring plan commenced in the second quarter of fiscal 2013 and was completed in fiscal 2014. The restructuring resulted in cumulative charges of $32,695 before tax over that period, of which non-cash charges consisted primarily of accelerated depreciation of approximately $12,588.

4. Sale of Nutritional Bar Assets and Powder Facility; Facility Restructuring Charges

Sale of Nutritional Bar Assets and Powder Facility

In March 2015, NBTY and Nellson Nutraceutical, LLC ("Nellson") entered into (i) a bar asset purchase agreement, (the "Bar APA") and (ii) a powder asset purchase agreement (the "Powder APA" and, together with the Bar APA, the "APAs"), pursuant to which NBTY agreed to sell certain production assets, raw materials, packaging, labeling, in process products, component inventories and contracts (the "Transferred Assets") associated with NBTY's nutritional bar and powder manufacturing operations (the "Divested Manufacturing Operations").

The closing of the sale pursuant to the Powder APA occurred on June 26, 2015. The sales price for the production assets and transferred contracts was $4,228. The sales price for the raw materials, packaging, labels, work-in-process and component inventories was $16,722, net of closing adjustments.

The sale pursuant to the Bar APA is expected to be completed by the end of the first half of fiscal 2016, and is subject to customary closing conditions. The aggregate sales price for the production assets to be sold pursuant to the Bar APA is approximately $12,000, which resulted in accelerated depreciation as noted below. The sales price for the raw materials, packaging, labels, work-in-process and component inventories to be transferred pursuant to the Bar APA will be equal to NBTY's book value for such assets, as estimated by NBTY prior to the closing of the transactions, and subject to post-closing adjustments. As of September 30, 2015, the production assets within the bar plant are recorded in Property plant and equipment, as they are currently being used for manufacturing operations and are not readily available to be sold in their existing condition.

As a result of these arrangements, we will incur cumulative net charges of approximately $34,000 before tax over the period in which these transactions are completed, of which non-cash charges will consist primarily of accelerated depreciation and a write-off of Goodwill of approximately $28,000; costs related to workforce reductions will be approximately $2,500 and other costs will be approximately $5,192, partially offset by a gain of $1,692 on the sale of a contract. All costs associated with the Divested Manufacturing Operations will be reflected in Corporate / Manufacturing.

Charges related to these divestitures of $29,493 for fiscal 2015 were $5,541 for a write-off of Goodwill associated with the fair value of the business related to the powder facility, $20,203 for accelerated depreciation, $2,510 for severance and employee related costs and $2,931 of other costs, partially offset by a gain on a transferred contract of $1,692.

Facility Restructuring Charges

On March 12, 2013, NBTY initiated a restructuring plan to streamline its operations and improve the profitability and return on invested capital of its manufacturing/packaging and distribution facilities. The restructuring involved the sale or closure of seven of NBTY's manufacturing/packaging and distribution facilities. The restructuring plan commenced in the second quarter of fiscal 2013 and was completed in fiscal 2014. The restructuring resulted in cumulative charges of $32,695 before tax over that period, of which non-cash charges consisted primarily of accelerated depreciation of approximately $12,588.