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ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME
 9 Months Ended
Jun. 30, 2015
Equity [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME
 
The changes in each component of accumulated other comprehensive (loss) income were as follows:
 
Three months ended 
 June 30,
 
Nine months ended 
 June 30,
 
2015
 
2014
 
2015
 
2014
Foreign currency translation:
 

 
 

 
 
 
 
Beginning accumulated foreign currency translation
$
513,000

 
$
2,000,000

 
$
1,692,000

 
$
3,701,000

Change in cumulative translation adjustment before reclassifications
121,000

 
579,000

 
(1,204,000
)
 
(1,074,000
)
Amounts reclassified from accumulated other comprehensive income
11,000

 
(223,000
)
 
157,000

 
(271,000
)
Income taxes
—

 
—

 
—

 
—

Net current period other comprehensive income (loss)
132,000

 
356,000

 
(1,047,000
)
 
(1,345,000
)
Ending accumulated foreign currency translation
645,000

 
2,356,000

 
645,000

 
2,356,000

Retirement plans:


 
 

 


 
 

Beginning accumulated retirement plans benefit cost
(1,897,000
)
 
(694,000
)
 
(1,950,000
)
 
(710,000
)
Amortization of net actuarial loss and prior service cost
26,000

 
(3,000
)
 
79,000

 
13,000

Income taxes
—

 
—

 
—

 
—

Net current period other comprehensive income (loss)
26,000

 
(3,000
)
 
79,000

 
13,000

Ending accumulated retirement plans benefit cost
(1,871,000
)
 
(697,000
)
 
(1,871,000
)
 
(697,000
)
Accumulated other comprehensive (loss) income, net of taxes
$
(1,226,000
)
 
$
1,659,000

 
$
(1,226,000
)
 
$
1,659,000


 
The realized foreign currency transaction loss (gain) related to the repayment of debt was reclassified from accumulated other comprehensive income to general and administrative expenses on the accompanying Condensed Consolidated Statements of Operations. The amortization of accumulated other comprehensive loss components for the retirement plans are included in the computation of net periodic benefit cost which is a component of general and administrative expenses on the accompanying Condensed Consolidated Statements of Operations (see Note 9 for additional details).