The charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.

+ References+ Details

Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.

+ References

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+ Details

- Definition

Amount charged against earnings in the period for incurred and estimated costs associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding asset retirement obligations.

+ References+ Details

Quarterly Financial Data (Unaudited) (Details Textual) (USD $)	3 Months Ended		12 Months Ended			3 Months Ended				12 Months Ended
	Sep. 30, 2011	Dec. 31, 2010	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010	Mar. 31, 2012 OctoPlus [Member]	Sep. 30, 2011 SurModics Pharmaceuticals Subsidiary [Member]	Dec. 31, 2010 SurModics Pharmaceuticals Subsidiary [Member]	Sep. 30, 2012 Corporate [Member]	Sep. 30, 2012 Corporate [Member]	Sep. 30, 2010 Corporate [Member]
Quarterly financial data (Textual) [Abstract]
Impairment loss on investment						$ 800,000
Modified tender offer cost									500,000	500,000
Restructuring charges	1,000,000	600,000	0	1,616,000	1,204,000			600,000
Goodwill impairment charge								5,700,000
Asset impairment charges	$ 28,100,000				$ 3,006,000		$ 28,100,000				$ 3,006,000