Income Taxes (Tables)

6 Months Ended

Apr. 30, 2012

Income Tax Disclosure [Abstract]

Reconciliation of Company's effective tax rate from federal statutory rate

The tables below provide, for the periods indicated, reconciliations of the Company’s effective tax rate from the federal statutory tax rate (amounts in thousands).

	Six months ended April 30,
	2012				2011
	$		%*		$		%*
Federal tax provision (benefit) at statutory rate	3,234		35.0		(16,986	)	(35.0	)
State taxes (benefit), net of federal benefit	391		4.2		(1,577	)	(3.3	)
Reversal of state tax provisions – finalization of audits					(2,340	)	(4.8	)
Increase in unrecognized tax benefits	277		3.0
Reversal of accrual for uncertain tax positions	(5,279	)	(57.1	)	(17,954	)	(37.0	)
Increase in deferred tax assets – net	(2,100	)	(22.7	)
Valuation allowance – recognized					19,577		40.3
Valuation allowance – reversed	(3,318	)	(35.9	)	(13,062	)	(26.9	)
Accrued interest on anticipated tax assessments	1,950		21.1		1,625		3.4
Other					(458	)	(0.9	)
Tax benefit	(4,845	)	(52.4	)	(31,175	)	(64.2	)

* Due to rounding, amounts may not add.

	Three months ended April 30,
	2012				2011
	$		%*		$		%*
Federal tax provision (benefit) at statutory rate	5,477		35.0		(11,019	)	(35.0	)
State taxes, net of federal benefit	662		4.2		(1,023	)	(3.3	)
Reversal of state tax provisions – finalization of audits
Decrease in unrecognized tax benefits	(1,223	)	(7.8	)
Reversal of accrual for uncertain tax positions
Increase in deferred tax assets – net	(1,575	)	(10.0	)
Valuation allowance – recognized					12,549		39.9
Valuation allowance – reversed	(4,564	)	(29.2	)	(11,802	)	(37.5	)
Accrued interest on anticipated tax assessments					813		2.6
Other					(229	)	(0.7	)
Tax benefit	(1,223	)	(7.8	)	(10,711	)	(34.0	)

Tax Benefits potential interest and penalties

Information as to the amounts recognized in its tax benefit, before reduction for applicable taxes and reversal of previously accrued interest and penalties, of potential interest and penalties in the six-month periods and three-month periods ended April 30, 2012 and 2011, is set forth in the table below (amounts in thousands).

Recognized in statements of operations:
Six-month period ended April 30, 2012	$	3,000
Six-month period ended April 30, 2011	$	2,500
Three-month period ended April 30, 2012	$	—
Three-month period ended April 30, 2011	$	1,250

Tax Benefit Amount Accrued for Potential Interest and Penalties [Table Text Block]

The amounts accrued for potential interest and penalties at April 30, 2012 and October 31, 2011 are set forth in the table below (amounts in thousands).

Accrued at:
April 30, 2012	$	29,500
October 31, 2011	$	29,200

Reconciliation of change in gross unrecognized tax benefits

The table below provides, for the periods indicated, a reconciliation of the change in the unrecognized tax benefits (amounts in thousands).

	Six months ended April 30,						Three months ended April 30,
	2012			2011			2012			2011
Balance, beginning of period	$	104,669		$	160,446		$	101,047		$	140,142
Increase in benefit as a result of tax positions taken in prior years	3,000			2,500						1,250
Increase in benefit as a result of tax positions taken in current year
Decrease in benefit as a result of resolution of uncertain tax positions	(3,723		)	(17,954		)	(1,223		)
Decrease in benefit as a result of completion of tax audits	(4,122		)	(3,600		)
Balance, end of period	$	99,824		$	141,392		$	99,824		$	141,392