ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

12 Months Ended

Sep. 30, 2016

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

Components of accumulated other comprehensive (loss) income, net of taxes, are as follows:

	Year ended September 30,
	2016			2015
Foreign currency translation:
Beginning accumulated foreign currency translation	$	819,000		$	1,692,000
Change in cumulative translation adjustment before reclassifications	87,000			(1,625,000		)
Amounts reclassified from accumulated other comprehensive income	—			752,000
Income taxes	—			—
Net current period other comprehensive income (loss)	87,000			(873,000		)
Ending accumulated foreign currency translation	906,000			819,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(2,941,000		)	(1,950,000		)
Amortization of net actuarial loss and prior service cost	168,000			105,000
Net actuarial loss arising during the period	(2,053,000		)	(1,096,000		)
Income taxes	—			—
Net current period other comprehensive loss	(1,885,000		)	(991,000		)
Ending accumulated retirement plans benefit cost	(4,826,000		)	(2,941,000		)
Accumulated other comprehensive loss, net of taxes	$	(3,920,000	)	$	(2,122,000	)

The realized foreign currency transaction loss in fiscal 2015 related to the repayment of debt was reclassified from accumulated other comprehensive income to “General and administrative” expenses on the accompanying Consolidated Statement 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 Consolidated Statements of Operations (see Note 13 for additional details).