ACCUMULATED OTHER COMPREHENSIVE INCOME

9 Months Ended

Jun. 30, 2011

ACCUMULATED OTHER COMPREHENSIVE INCOME

ACCUMULATED OTHER COMPREHENSIVE INCOME

10. ACCUMULATED OTHER COMPREHENSIVE INCOME

The components of accumulated other comprehensive income, net of taxes, at June 30, 2011 and September 30, 2010 are as follows:

	June 30,				September 30,
	2011				2010
Foreign currency translation		$	5,892,000			$	3,539,000
Retirement plans liability		(3,300,000		)		(3,490,000		)
Accumulated other comprehensive income		$	2,592,000			$	49,000