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COMPREHENSIVE INCOME (LOSS)
 12 Months Ended
Sep. 30, 2012
Comprehensive Income (Loss) [Abstract]  
COMPREHENSIVE INCOME (LOSS)
COMPREHENSIVE INCOME (LOSS)
Comprehensive income (loss) includes net income (loss) and all other changes in the equity of a business from transactions and other events and circumstances from non-owner sources.  These changes, other than net income (loss), are referred to as “other comprehensive income (loss)” and for the Company include primarily changes in the fair value, net of tax, of its investment securities available-for-sale and pension liability.  Other comprehensive income (loss) also includes the Company’s share of unrealized losses on hedging contracts held by the commercial finance investment partnerships and LEAF.
    
The following table reflects the changes in comprehensive income (loss) (in thousands):
 
Years Ended September 30,
 
2012
 
2011
 
2010
Net income (loss)
$
26,182

 
$
(7,429
)
 
$
(16,675
)
 
 
 
 
 
 
Other comprehensive income (loss):
 

 
 

 
 

Unrealized gain (loss) on investment securities available-for-sale, net of tax of $853, $(1,643) and $1,481
1,363

 
(2,564
)
 
2,160

Less: reclassification for losses realized, net of tax of $28, $566 and $568
45

 
904

 
870

 
1,408

 
(1,660
)
 
3,030

Minimum pension liability adjustments, net of tax of $(221), $(432) and $(223)
(289
)
 
(632
)
 
(257
)
Less:  reclassification for losses realized, net of tax of $164 ,$129 and $116
214

 
169

 
147

 
(75
)
 
(463
)
 
(110
)
 
 
 
 
 
 
Unrealized gain (loss) on hedging contracts, net of tax of $13, $(58) and $109
(6
)
 
(75
)
 
192

Deconsolidation of LEAF- unrealized loss on hedging contracts, net of tax of $174
255

 
—

 
—

 
249

 
(75
)
 
192

 
 
 
 
 
 
Foreign currency translation gain (loss)
—

 
368

 
(384
)
Comprehensive income (loss)
27,764

 
(9,259
)
 
(13,947
)
Comprehensive (income) loss attributable to noncontrolling interests
(397
)
 
(775
)
 
3,249

Comprehensive income (loss) attributable to common shareholders
$
27,367

 
$
(10,034
)
 
$
(10,698
)

The following are changes in accumulated other comprehensive income (loss) by category (in thousands):
 
Investment Securities
Available-for-Sale
 
Cash Flow Hedges
 
Foreign Currency
Translation Adjustments
 
SERP Pension
Liability
 
Total
Balance, September 30, 2010, net of tax of $(6,071), $(146), $0 and $(1,966)
$
(9,761
)
 
$
(171
)
 
$
(368
)
 
$
(2,507
)
 
$
(12,807
)
Changes during fiscal 2011
(1,660
)
 
(51
)
 
368

 
(463
)
 
(1,806
)
Balance, September 30, 2011, net of tax of $(7,147), $(202), $0 and $(2,271)
(11,421
)
 
(222
)
 
—

 
(2,970
)
 
(14,613
)
Changes during fiscal 2012
1,408

 
200

 
—

 
(75
)
 
1,533

Balance, September 30, 2012, net of tax of $(6,263), $(15), $0 and $(2,328)
$
(10,013
)
 
$
(22
)
 
$
—

 
$
(3,045
)
 
$
(13,080
)