ASSETS HELD FOR SALE (Tables)

9 Months Ended

Jun. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

Major Classes Of Discontinued Assets And Liabilities

The major classes of Aclara assets and liabilities held for sale included in the Consolidated Balance Sheet at June 30, 2013 and September 30, 2012 are shown below (in thousands).

	June 30, 2013		September 30, 2012
Assets:
Accounts receivable, net	$	48,407		67,637
Inventories		31,313		25,998
Current portion of deferred tax assets		7,151		6,696
Other current assets		18,263		4,297
Current assets		105,134		104,628
Net property, plant & equipment		13,867		13,325
Intangible assets, net		64,602		54,987
Goodwill		105,765		81,640
Other assets		12,425		12,042
Total assets	$	301,793		266,622
Liabilities:
Accounts payable	$	18,115		18,796
Accrued expenses and other current liabilities		37,957		21,934
Current liabilities		56,072		40,730
Other liabilities		41,582		30,187
Total liabilities	$	97,654		70,917

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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