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RESTRUCTURING CHARGE (Tables)

12 Months Ended

Sep. 30, 2013

Summarizes of components of restructuring charge

The following table summarizes the components of the restructuring charge for the period ended September 30, 2013:

	(in thousands of dollars)
Severance and other related costs	$	343
Consultant costs, professional fees and other costs		262
Total restructuring charge	$	605

Summarizes the liabilities related to the 2013 restructuring program

The following table summarizes the liabilities related to the 2013 restructuring program:

					(in thousands of dollars)
	Balance at October 1, 2012		Charges		Payments			Balance at September 30, 2013
Severance and other related costs		-		343		(343	)		-
Consultant costs, professional fees and other costs		-		262		(262	)		-
Total		-		605		(605	)		-

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details