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

9 Months Ended

Jun. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

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 September 30, 2012.



Assets:
Receivables, net	$	2,574
Inventories, net	1,188
Deferred income taxes	47
Prepaid expenses and other current assets	99
Total current assets of business held for sale	$	3,908
Property, plant and equipment, net	$	2,533
Other assets	43
Total noncurrent assets of business held for sale	$	2,576
Liabilities:
Current maturities of long-term debt	$	2
Accounts payable	546
Accrued liabilities	623
Total current liabilities of business held for sale	$	1,171
Deferred income taxes	$	388
Other long-term liabilities	2
Total noncurrent liabilities of business held for sale	$	390

Financial Results in Discontinued Operations

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



	Three Months Ended June 30,					Nine Months Ended June 30,
	2013			2012		2013		2012
Net sales	$	—		$	3,690	$	2,727	$	11,410
Income before income tax provision	—			369		180		1,354
Income tax provision	79			30		127		390
Income (loss) from operations, net of tax	(79		)	339		53		964
Gain (loss) on sale of discontinued operations, net of tax	—			—		2,328		—
Income (loss) from discontinued operations, net of tax	$	(79	)	$	339	$	2,381	$	964

- 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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