XML 75 R60.htm IDEA: XBRL DOCUMENT v3.8.0.1
INCOME TAXES (Details) - USD ($)
$ in Thousands
12 Months Ended
Sep. 30, 2017
Sep. 30, 2016
Components of income (loss) before income taxes, after adjusting the income (loss) for non-controlling interests    
United States $ 1,522 $ (360)
Canada (1,431) (3,977)
Total 91 (4,337)
Current (benefit) provision :    
United States - Federal 0 0
State tax before operating loss carryforward 118 0
Benefit of operating loss carryforward (107) 0
United States - State 11 0
Total United States 11 0
Canadian (823) (651)
Total current (812) (651)
Deferred benefit:    
United States - Federal 0 0
United States - State 11 220
Canadian (279) (291)
Total deferred (268) (71)
Total $ (1,080) (722)
Reconciliation between the reported income tax provision (benefit) and the amount computed by multiplying the earnings (loss) attributable to the entity by the U.S. federal tax rate    
U.S. federal tax rate 35.00%  
Tax provision (benefit) computed by applying statutory rate $ 32 (1,518)
(Decrease) increase in the valuation allowance (1,034) 1,102
Uncertain tax position lapse of statute (369) (173)
Additional effect of the foreign tax provision on the total tax provision 254 (484)
U.S. state tax provision, before changes in uncertain tax positions and net of federal benefit 22 314
Other 15 37
Total (1,080) (722)
Deferred income tax assets:    
Foreign tax credit carryover 3,062 4,028
Alternative minimum tax credit carryover 460 460
U.S. federal net operating loss carryover 9,773 8,728
Tax basis of investment in land and residential real estate in excess of book basis 877 836
Property and equipment accumulated book depreciation and depletion in excess of tax under U.S. tax law 2,180 3,611
Liabilities accrued for books but not for tax under U.S. tax law 3,910 4,843
Liabilities accrued for books but not for tax under Canadian tax law 2,103 2,303
Other 1,091 1,108
Total gross deferred income tax assets 23,456 25,917
Less Valuation allowance (21,158) (23,410)
Net deferred income tax assets 2,298 2,507
Deferred income tax liabilities:    
Property and equipment accumulated tax depreciation and depletion in excess of book under Canadian tax law (914) (1,012)
Book basis of investment in land development partnerships in excess of tax basis (1,289) (1,668)
Other (31) (31)
Total deferred income tax liabilities (2,234) (2,711)
Deferred Tax Assets, Net 64  
Deferred Tax Liabilities, Net   (204)
Net deferred income tax liability included in Consolidated Balance Sheets:    
Deferred income tax assets 300 0
Deferred income tax liability (236) (204)
Valuation allowance, other disclosures    
Decrease in valuation allowance 2,252  
Decrease in valuation allowance recognized as income tax benefit 1,454  
Decrease in valuation allowance credited to accumulated other comprehensive loss 798  
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations 369 $ 173
Alternative minimum tax credit    
Tax credit carryforward    
Tax credit carryovers 460  
Foreign    
Tax credit carryforward    
Tax credit carryovers 3,062  
Federal    
Tax credit carryforward    
Operating loss carryovers $ 28,743