Income (loss) from operations of a disposal group during the phase-out period, before income tax.

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Income (loss) from operations of a disposal group during the phase-out period, tax effect.

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No definition available.

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Gain (loss) after tax expense or benefit resulting from the sale of a business component (adjusted retrospectively for prior year periods presented).

+ References

No definition available.

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Disposal Group, Including Discontinued Operation, Accounts Receivable, Allowance

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No definition available.

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Disposal Group, Including Discontinued Operation, Prepaid Expenses and Other Current Assets

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No definition available.

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The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for assets of a disposal group, including a component of the entity (discontinued operation), to be sold or that has been disposed of through sale, as of the financial statement date.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 46

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The carrying amount of the asset transferred to a third party to serve as a deposit, which typically serves as security against failure by the transferor to perform under terms of an agreement.

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-Publisher SEC

-Name Regulation S-X (SX)

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-Paragraph 1

-Subparagraph (SX 210.5-02.8,17)

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Pretax gain (loss), not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group.

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After tax income (loss) from operations of a business component (exclusive of any gain (loss) on disposal, or provision therefore) during the reporting period, until its disposal.

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Tax expense or benefit on the gain (loss), not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group.

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For the disposal group, including a component of the entity (discontinued operation), the aggregate of amounts due from customers or clients for goods or services that have been delivered or sold in the normal course of business and an amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively.

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For the disposal group, including a component of the entity (discontinued operation), carrying value of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

+ References

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For the disposal group, including a component of the entity (discontinued operation), carrying value of obligations incurred and payable pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include interest, rent, salaries, and utilities.

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For the disposal group, including a component of the entity (discontinued operation), carrying amount of goodwill (adjusted for any amortization recognized prior to adoption of FAS 142 and impairment charges).

+ References

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For the disposal group, including a component of the entity (discontinued operation), carrying amount of inventories (net of all valuation allowances and write-downs).

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For the disposal group, including a component of the entity (discontinued operation), carrying amount as of the balance sheet date of assets not otherwise specified.

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For the disposal group, including a component of the entity (discontinued operation), obligations not otherwise itemized.

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For the disposal group, including a component of the entity (discontinued operation), the benefit obligation for a defined benefit pension plan. The projected benefit obligation is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. The projected benefit obligation is measured using assumptions as to future compensation levels if the pension benefit formula is based on those future compensation levels (pay-related, final-pay, final-average-pay, or career-average-pay plans).

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For the disposal group, including a component of the entity (discontinued operation), carrying value (net of accumulated depreciation and any write-downs) of tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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Amount of sales or other form of revenues attributable to the disposal group, including a component of the entity (discontinued operation), during the reporting period.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 47

-Subparagraph c

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This element represents the overall income (loss) from a disposal group apportioned to the parent that is classified as a component of the entity, net of income tax, reported as a separate component of income before extraordinary items after deduction or consideration of the amount which may be allocable to noncontrolling interests, if any. Includes the following (net of tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

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-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

-Section 45

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6921628&loc=SL4569616-111683

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 29

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-Name Accounting Research Bulletin (ARB)

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The net cash inflow or outflow for the increase (decrease) associated with funds that are not available for withdrawal or use (such as funds held in escrow) and are associated with underlying transactions that are classified as investing activities.

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-Glossary Investing Activities

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The obligations arising from the sale, disposal, or planned sale in the near future (generally within one year) of a disposal group, including a component of the entity (discontinued operation).

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The cash inflow associated with the amount received from the sale of a portion of the company's business, for example a segment, division, branch or other business, during the period.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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Discontinued Operations (Details) In Thousands, unless otherwise specified	3 Months Ended			0 Months Ended	9 Months Ended				0 Months Ended	3 Months Ended
	Mar. 31, 2013 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2012 USD ($)	Dec. 30, 2011 Barnes Distribution Europe [Member] USD ($)	Sep. 30, 2012 Barnes Distribution Europe [Member] EUR (€)	Mar. 31, 2013 Barnes Distribution Europe [Member] USD ($)	Mar. 31, 2013 Barnes Distribution Europe [Member] EUR (€)	Dec. 30, 2011 Barnes Distribution Europe [Member] EUR (€)	Feb. 22, 2013 Barnes Distribution North America [Member] USD ($)	Mar. 31, 2013 Barnes Distribution North America [Member] USD ($)	Mar. 31, 2013 Barnes Distribution Europe and Barnes Distribution North America [Member] USD ($)	Mar. 31, 2012 Barnes Distribution Europe and Barnes Distribution North America [Member] USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture of businesses				$ 33,358					$ 550,000	$ 550,000
Proceeds from the sale of businesses, net of cash sold				22,492
Proceeds in escrow						6,537	5,100	9,000
Decrease in restricted cash					(3,900)
Net sales											75,821	80,301
(Loss) income before income taxes											(1,778)	8,401
Income tax expense											183	3,017
(Loss) income from operations of discontinued businesses, net of income taxes											(1,961)	5,384
Loss on transaction											0	(780)
Income tax benefit on loss on sale											0	13
Loss on the sale of businesses											0	(767)
(Loss) income from discontinued operations, net of income taxes	(1,961)	4,617									(1,961)	4,617
Assets
Accounts receivable, less allowance of $801										38,752
Accounts receivable, allowance										801
Inventories										47,408
Prepaid expenses and other current assets										2,179
Property, plant and equipment, net										17,861
Goodwill										134,715
Other assets										396
Assets held for sale	241,311		0							241,311
Liabilities
Accounts payable										20,676
Accrued liabilities										2,964
Accrued retirement benefits										66
Other liabilities										103
Liabilities held for sale	$ 23,809		$ 0							$ 23,809