ACCRUED EXPENSES

12 Months Ended

Sep. 30, 2012

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER LIABILITIES

The following is a summary of the components of accrued expenses and other liabilities (in thousands):

	September 30,
	2012		2011
Accounts payable and other accrued liabilities	$	8,627	$	8,153
SERP liability (see Note 19)	6,976		7,049
Accrued wages and benefits	5,396		3,617
Trapeza clawback (see Note 22 )	1,181		1,181
Real estate loan commitment	862		2,147
Due to brokers	—		8,254
LEAF accounts payable and accrued liabilities	—		10,486
Total accrued expenses and other liabilities	$	23,042	$	40,887