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Stock-Based Compensation
6 Months Ended
Mar. 31, 2012
Stock-Based Compensation [Abstract]  
Stock-Based Compensation

NOTE 8 - STOCK-BASED COMPENSATION

 

The Company recognized $3.7 million and $6.4 million of compensation expense associated with stock-based awards for the three and six months ended March 31, 2012, respectively, and $3.1 million and $5.5 million for the three and six months ended April 2, 2011, respectively.

The Company continues to use the Black-Scholes valuation model to determine the fair value of stock options and stock-settled SARs. The Company uses the fair value at the date of grant to value RSUs and unrestricted stock awards. The Company recognizes stock-based compensation expense over the stock-based awards' vesting period.