Discontinued Operations, Assets Held for Sale, and Business Divestiture (Tables)

3 Months Ended

Dec. 31, 2013

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule for components of balance sheet accounts classified as assets and liabilities held for sale

The table below presents the components of the balance sheet accounts classified as assets and liabilities held for sale at December 31, 2013 and September 30, 2013, respectively.



	December 31, 2013		September 30, 2013
Assets:
Receivables, net	$	827	$	1,067
Inventories, net	—		660
Deferred income taxes	317		317
Prepaid expenses and other current assets	—		15
Total current assets of business held for sale	$	1,144	$	2,059
Property, plant and equipment, net	$	271	$	1,118
Other assets	6		32
Total noncurrent assets of business held for sale	$	277	$	1,150
Liabilities:
Accounts payable	207		278
Accrued liabilities	337		808
Total current liabilities of business held for sale	$	544	$	1,086

Repair group

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of financial results in discontinued operations

The financial results of Repair Group included in discontinued operations were as follows:



	Three Months Ended December 31,
	2013			2012
Net sales	$	1,339		$	1,255
Loss before income tax provision	(331		)	(442		)
Income tax provision (benefit)	(124		)	(186		)
Income (loss) from discontinued operations, net of tax	$	(207	)	$	(256	)

ASC group

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of financial results in discontinued operations

There were no assets or liabilities held for sale at December 31, 2013 and September 30, 2013.

The financial results of ASC included in discontinued operations were as follows:



	Three Months Ended December 31, 2012
Net sales	$	2,727
Income before income tax provision	180
Income tax provision	48
Income (loss) from operations, net of tax	132
Gain (loss) on sale of discontinued operations, net of tax	2,362
Income (loss) from discontinued operations, net of tax	$	2,494

- Definition

Tabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss).

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- 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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