CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) (USD $) In Thousands	9 Months Ended
Jun. 30, 2011	Jun. 30, 2010
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (5,083)	$ (7,849)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	10,867	10,192
Net other-than-temporary impairment losses recognized in earnings	0	364
Provision for credit losses	7,801	3,414
Equity in earnings of unconsolidated entities	(9,367)	(4,098)
Distributions from unconsolidated entities	5,018	3,823
(Gain) loss on sale of leases and loans	(357)	7,705
Loss on sale of investment securities, net	1,282	451
Gain on resolution of assets	0	(2,040)
Gain on sale of management contract	(6,520)	0
Extinguishment of servicing and repurchase liabilities	(4,426)	0
Deferred income tax (benefit) provision	(1,667)	29
Equity-based compensation issued	1,963	2,874
Equity-based compensation received	(234)	(1,118)
Decrease in commercial finance investments	0	30,959
Loss from discontinued operations	2,176	3
Changes in operating assets and liabilities	(2,983)	(21,723)
Net cash (used in) provided by operating activities	(1,530)	22,986
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(739)	(320)
Payments received on real estate loans and real estate	16,291	8,355
Investments in unconsolidated real estate entities	(854)	(1,908)
Purchase of commercial finance assets	(65,762)	0
Principal payments received on leases and loans	18,732	0
Proceeds from sale of management contract	9,095	0
Purchase of loans and investments	0	(1,011)
Proceeds from sale of loans and investments	3,534	2,740
Net cash (used in) provided by investing activities	(19,703)	7,856
CASH FLOWS FROM FINANCING ACTIVITIES:
Increase in borrowings	66,217	81,802
Principal payments on borrowings	(45,776)	(127,889)
Dividends paid	(1,675)	(1,087)
Dividends paid by LEAF to RCC	(132)	0
Proceeds from issuance of common stock	1,914	58
Proceeds from issuance of LEAF preferred stock	15,221	0
Increase in debt financing costs	(1,992)	(1,824)
Increase in restricted cash	4,947	1,068
Net cash provided by (used in) financing activities	38,724	(47,872)
CASH FLOWS FROM DISCONTINUED OPERATIONS
Operating	(181)	(3)
Net cash used in discontinued operations	(181)	(3)
Increase (decrease) in cash	17,310	(17,033)
Cash at beginning of year	11,243	26,197
Cash at end of period	$ 28,553	$ 9,164

The increase (decrease) during the reporting period in commercial finance investments.

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Investments in unconsolidated real estate entities including direct investments, real estate loans and joint ventures.

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Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

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The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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This element represents cash provided by or used in the operating activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in operating activities reflect only cash flows attributable to continuing operations.

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The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations.

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The aggregate net amount of depreciation, amortization, and accretion recognized during an accounting period. As a noncash item, the net amount is added back to net income when calculating cash provided by or used in operations using the indirect method.

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This item represents disclosure of the amount of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain noncontrolled corporation; these investments are accounted for under the equity method of accounting. This element excludes distributions that constitute a return of investment, which are classified as investing activities.

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Gain (loss) related to the termination of a contract between the parties. The termination may be due to many causes including early termination of a lease by a lessee, a breach of contract by one party, or a failure to perform.

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The gains (losses) included in earnings resulting from the sale or disposal of tangible assets. This item does not include any gain (loss) recognized on the sale of oil and gas property or timber property.

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The gains (losses) included in earnings that represent the difference between the sale price and the carrying value of loans and leases that were sold during the reporting period. This element refers to the gain (loss) and not to the cash proceeds of the sales. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method.

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This element represents the overall income (loss) from a disposal group that is classified as a component of the entity, net of income tax, reported as a separate component of income before extraordinary items before deduction or consideration of the amount which may be allocable to noncontrolling interests, if any. Includes the following (net of tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

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This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.

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The increase (decrease) during the reporting period of all assets and liabilities used in operating activities.

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the increase (decrease) in cash associated with the entity's discontinued operations.

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The net cash from (used in) the entity's continuing operations. This element specifically EXCLUDES the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in operating activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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Gain recognized in the period that is infrequent in occurrence or unusual in nature.

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- Definition

The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
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The cash outflow from the distribution of an entity's earnings in the form of dividends to common shareholders.

+ References

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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Financing Activities
-URI http://asc.fasb.org/extlink&oid=6513228

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- Definition

The cash outflow for the return on capital for noncontrolled interest in the entity.

+ References

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- Definition

The cash outflow for the purchase of amounts due from customers, clients, lessees, borrowers, or others under the terms of its agreements therewith.

+ References

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-Publisher FASB
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- Definition

The cash outflow associated with the purchase of all investments (debt, security, other) during the period.

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-Name Statement of Financial Accounting Standard (FAS)
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The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

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- Definition

The cash inflow from the additional capital contribution to the entity.

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- Definition

The cash inflow during the period from additional borrowings in aggregate debt. Includes proceeds from short-term and long-term debt.

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The cash inflow contributed by noncontrolled interest that purchase additional shares or otherwise increase their ownership stake in a subsidiary of the entity.

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- Definition

The cash inflow from repayments of the balance excluding interest (principal) on loans receivable and leases held for investment purposes.

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-Name Statement of Financial Accounting Standard (FAS)
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- Definition

The cash inflow from the sale of real estate held-for-investment and real estate joint ventures.

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- Definition

The net cash inflow or outflow from cash and cash items that are not available for withdrawal or usage.

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-URI http://asc.fasb.org/extlink&oid=6513228

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- Definition

Cash received from sales of assets, other than those represented by other elements (securities, loans, mortgages, real estate).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB
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