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RETIREMENT PLAN	12 Months Ended
Sep. 30, 2011
RETIREMENT PLAN	10. RETIREMENT PLAN We have a 401(k) Retirement Plan (the “Plan”) covering all employees over twenty-one years of age with at least one year of service. Under the terms of the Plan, we contribute 1% of each participant’s total wages to the Plan and match 22% of the first 10% of the employee contribution. The Plan also includes provisions for various contributions which may be instituted at the discretion of the Board of Directors. The contribution made by the participant may not exceed 30% of the participant’s annual wages. We made no discretionary contributions under the plan in 2011 and 2010. Similar to fiscal 2010, we suspended our match of the employee contribution as part of our cost reduction efforts. Contribution expense was $15 and $43 in fiscal 2011 and 2010, respectively . The amounts recorded in fiscal 2011 relate to statutory contributions for our European location.

RETIREMENT PLAN

12 Months Ended

Sep. 30, 2011

10. RETIREMENT PLAN

We have a 401(k) Retirement Plan (the “Plan”) covering all employees over twenty-one years of age with at least one year of service. Under the terms of the Plan, we contribute 1% of each participant’s total wages to the Plan and match 22% of the first 10% of the employee contribution. The Plan also includes provisions for various contributions which may be instituted at the discretion of the Board of Directors. The contribution made by the participant may not exceed 30% of the participant’s annual wages. We made no discretionary contributions under the plan in 2011 and 2010. Similar to fiscal 2010, we suspended our match of the employee contribution as part of our cost reduction efforts. Contribution expense was $15 and $43 in fiscal 2011 and 2010, respectively . The amounts recorded in fiscal 2011 relate to statutory contributions for our European location.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

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+ Details