Income Taxes	9 Months Ended
Jun. 30, 2011
Income Taxes [Abstract]
INCOME TAXES	NOTE J – INCOME TAXES In the three and nine months ended June 30, 2011, respectively, the Company’s provision for income taxes attributable to continuing operations was $0.2 million and its benefit from income taxes was $57.8 million, compared to benefits from income taxes of $4.2 million and $152.7 million in the comparable periods of the prior year. The benefit from income taxes in the nine months ended June 30, 2011 was due to the Company receiving a favorable result from the Internal Revenue Service (IRS) on a ruling request concerning the capitalization of inventory costs, allowing the Company to reduce its unrecognized tax benefits and corresponding interest by $59.2 million. The benefit from income taxes in the nine months ended June 30, 2010 resulted from net operating loss (NOL) carrybacks. The Company does not have meaningful effective tax rates for these periods because its net deferred tax assets are offset fully by a valuation allowance. The Company had income taxes receivable of $14.0 million and $16.0 million at June 30, 2011 and September 30, 2010, respectively. The income taxes receivable at June 30, 2011 relates to federal and state income tax refunds the Company expects to receive. At June 30, 2011 and September 30, 2010, the Company’s net deferred tax assets, which are fully offset by a valuation allowance, were $849.0 million and $902.6 million, respectively. The realization of the Company’s deferred tax assets ultimately depends upon the existence of sufficient taxable income in future periods. The Company continues to analyze the positive and negative evidence in determining the need for a valuation allowance with respect to its deferred tax assets. The valuation allowance could be reduced in future periods if there is sufficient evidence indicating it is more likely than not that a portion or all of the Company’s deferred tax assets will be realized. The accounting for deferred taxes is based upon estimates of future results. Differences between the anticipated and actual outcomes of these future results could have a material impact on the Company’s deferred tax assets and consolidated results of operations or financial position. The Company classifies interest and penalties on income taxes as income tax expense. At June 30, 2011, the amount of the Company’s unrecognized tax benefits was $18.5 million, with a related accrual for interest of $5.6 million. A reduction of $3.3 million in the amount of unrecognized tax benefits and accrued interest with respect to state issues is reasonably possible within the next 12 months and would result in a benefit from income taxes in the consolidated statement of operations. The Company is subject to federal income tax and to income tax in multiple states. The statute of limitations for the Company’s major tax jurisdictions remains open for examination for fiscal years 2004 through 2010. The Company is currently being audited by the IRS for fiscal years 2006 and 2007, and by various states. Its federal NOL refunds from losses in fiscal 2008 and 2009 are subject to Congressional Joint Committee review.

Income Taxes

9 Months Ended

Jun. 30, 2011

NOTE J – INCOME TAXES

In the three and nine months ended June 30, 2011, respectively, the Company’s provision for income taxes attributable to continuing operations was $0.2 million and its benefit from income taxes was $57.8 million, compared to benefits from income taxes of $4.2 million and $152.7 million in the comparable periods of the prior year. The benefit from income taxes in the nine months ended June 30, 2011 was due to the Company receiving a favorable result from the Internal Revenue Service (IRS) on a ruling request concerning the capitalization of inventory costs, allowing the Company to reduce its unrecognized tax benefits and corresponding interest by $59.2 million. The benefit from income taxes in the nine months ended June 30, 2010 resulted from net operating loss (NOL) carrybacks. The Company does not have meaningful effective tax rates for these periods because its net deferred tax assets are offset fully by a valuation allowance.

The Company had income taxes receivable of $14.0 million and $16.0 million at June 30, 2011 and September 30, 2010, respectively. The income taxes receivable at June 30, 2011 relates to federal and state income tax refunds the Company expects to receive.

At June 30, 2011 and September 30, 2010, the Company’s net deferred tax assets, which are fully offset by a valuation allowance, were $849.0 million and $902.6 million, respectively. The realization of the Company’s deferred tax assets ultimately depends upon the existence of sufficient taxable income in future periods. The Company continues to analyze the positive and negative evidence in determining the need for a valuation allowance with respect to its deferred tax assets. The valuation allowance could be reduced in future periods if there is sufficient evidence indicating it is more likely than not that a portion or all of the Company’s deferred tax assets will be realized. The accounting for deferred taxes is based upon estimates of future results. Differences between the anticipated and actual outcomes of these future results could have a material impact on the Company’s deferred tax assets and consolidated results of operations or financial position.

The Company classifies interest and penalties on income taxes as income tax expense. At June 30, 2011, the amount of the Company’s unrecognized tax benefits was $18.5 million, with a related accrual for interest of $5.6 million. A reduction of $3.3 million in the amount of unrecognized tax benefits and accrued interest with respect to state issues is reasonably possible within the next 12 months and would result in a benefit from income taxes in the consolidated statement of operations.

The Company is subject to federal income tax and to income tax in multiple states. The statute of limitations for the Company’s major tax jurisdictions remains open for examination for fiscal years 2004 through 2010. The Company is currently being audited by the IRS for fiscal years 2006 and 2007, and by various states. Its federal NOL refunds from losses in fiscal 2008 and 2009 are subject to Congressional Joint Committee review.