Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes from continuing operations consists of the following (in thousands):



	Fiscal Year Ended September 30,
	2012			2011			2010
Current federal	$	(34,242	)	$	(1,963	)	$	(4,528	)
Current state	(143		)	319			65
Deferred federal	(5,964		)	3,728			(114,151		)
Deferred state	2			1,282			259
Total	$	(40,347	)	$	3,366		$	(118,355	)

Schedule of Effective Income Tax Rate Reconciliation

The provision (benefit) for income taxes from continuing operations differs from the amount computed by applying the federal income tax statutory rate as follows (in thousands):



	Fiscal Year Ended September 30,
	2012			2011			2010
Income tax computed at statutory rate	$	(61,590	)	$	(68,886	)	$	(51,774	)
State income taxes, net of federal benefit	(6,055		)	(4,613		)	(5,756		)
Valuation allowance	59,601			74,047			(65,689		)
(Decrease) increase in unrecognized tax benefits	(32,441		)	1,511			3,108
Other, net	138			1,307			1,756
Total	$	(40,347	)	$	3,366		$	(118,355	)

Schedule of Deferred Tax Assets and Liabilities

The tax effects of significant temporary differences that give rise to the net deferred tax assets are as follows (in thousands):



	September 30, 2012			September 30, 2011
Deferred tax assets:
Warranty and other reserves	$	12,408		$	11,752
Incentive compensation	16,285			15,338
Property, equipment and other assets	2,647			2,734
Federal and state tax carryforwards	365,283			305,909
Inventory adjustments	133,843			143,746
Uncertain tax positions	16,331			45,303
Other	4,285			11,315
Total deferred tax assets	551,082			536,097
Deferred tax liabilities:
Deferred revenues	(56,017		)	(54,052		)
Total deferred tax liabilities	(56,017		)	(54,052		)
Net deferred tax assets before valuation allowance	495,065			482,045
Valuation allowance	(488,217		)	(479,285		)
Net deferred tax assets	$	6,848		$	2,760

Considering the limitation imposed by Section 382, the table below depicts the classifications of our deferred tax assets:



	September 30, 2012
	(in thousands)
Deferred tax assets:
Subject to annual limitation	$	87,441
Generally not subject to annual limitation	345,839
Certain components likely to be subject to annual limitation	117,802
Total deferred tax assets	551,082
Deferred tax liabilities	(56,017		)
Net deferred tax assets before valuation allowance	495,065
Valuation allowance	(488,217		)
Net deferred tax assets	$	6,848

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits at the beginning and end of fiscal 2012, 2011 and 2010 is as follows (in thousands):



	Fiscal Year Ended September 30,
	2012			2011			2010
Balance at beginning of year	$	46,648		$	47,271		$	41,848
Additions for (reductions in) tax positions related to current year	903			(1,624		)	(3,435		)
Additions for tax positions related to prior years	—			1,563			11,533
Reductions for tax positions of prior years	(27,181		)	(252		)	(289		)
Settlements with taxing authorities	—			(310		)	(319		)
Lapse of statute of limitations	(740		)	—			(2,067		)
Balance at end of year	$	19,630		$	46,648		$	47,271