ACCUMULATED OTHER COMPREHENSIVE INCOME

12 Months Ended

Sep. 30, 2011

ACCUMULATED OTHER COMPREHENSIVE INCOME.

ACCUMULATED OTHER COMPREHENSIVE INCOME

13.       ACCUMULATED OTHER COMPREHENSIVE INCOME

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

	September 30,
	2011				2010
Foreign currency translation		$	3,093,000			$	3,539,000
Retirement plans liability		(2,803,000		)		(3,490,000		)
Accumulated other comprehensive income		$	290,000			$	49,000