RESTRUCTURING (Tables)

9 Months Ended

Jun. 30, 2012

Restructuring liabilities activity associated with continuing operations

The following table summarizes restructuring liabilities activity associated with Continuing Operations for the nine months ended June 30, 2012:

(in thousands)	Severance			Relocation			Facilities closures			Total
Balance at September 30, 2011	$	178		$	-		$	-		$	178
Additions		-			106			1,493			1,599
Reversal of deferred rent, net		-			-			502			502
Cash payments		(178	)		(106	)		(690	)		(974	)

Balance at June 30, 2012	$	-		$	-		$	1,305		$	1,305

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details