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Derivative Instruments and Hedging Activities (Tables)

9 Months Ended

Jun. 30, 2011

Derivative Instruments and Hedging Activities

Unrecognized Gains and Losses and Recognized Gains Associated with Derivative Intruments in Balance Sheet


	June 30,			September 30,
	2011			2010
Derivatives designated as hedging instruments	Unrecognized Gain (Loss)
Classified in accumulated other comprehensive earnings	$	(839	)	$	(1,011	)
Classified in current and long-term debt		19			70

	$	(820	)	$	(941	)


Derivatives not designated as hedging instruments	Recognized Gain
Classified in other current assets	$	—		$	579

Impact of Derivative Instruments on Earnings


		Three-Months Ending June 30, 2011							Three-Months Ending June 30, 2010
							Amount of							Amount of
		Amount of			Amount of		(Gain) Loss		Amount of			Amount of		(Gain) Loss
		(Income)			(Gain) Loss		Reclassified		(Income)			(Gain) Loss		Reclassified
	Location of (Gain)	Expense			Recognized in		from		Expense			Recognized in		from
	Loss	Recognized in			Accumulated		Accumulated		Recognized in			Accumulated		Accumulated
	Recognized in	Earnings on			OCI on		OCI into		Earnings on			OCI on		OCI into
Derivatives in:	Earnings	Derivative			Derivative		Earnings		Derivative			Derivative		Earnings

Fair value hedging relationships	Interest expense	$	(17	)	$	—	$	—	$	(31	)	$	—	$	—
Cash flow hedging relationships	Interest expense		57			—		57		70			—		70
Foreign currency relationships	Other (income) expense		—			—		—		—			—		—

		$	40		$	—	$	57	$	39		$	—	$	70


		Nine-Months Ending June 30, 2011							Nine-Months Ending June 30, 2010
							Amount of							Amount of
		Amount of			Amount of		(Gain) Loss		Amount of			Amount of		(Gain) Loss
		(Income)			(Gain) Loss		Reclassified		(Income)			(Gain) Loss		Reclassified
	Location of (Gain)	Expense			Recognized in		from		Expense			Recognized in		from
	Loss	Recognized in			Accumulated		Accumulated		Recognized in			Accumulated		Accumulated
	Recognized in	Earnings on			OCI on		OCI into		Earnings on			OCI on		OCI into
Derivatives in:	Earnings	Derivative			Derivative		Earnings		Derivative			Derivative		Earnings

Fair value hedging relationships	Interest expense	$	(51	)	$	—	$	—	$	(95	)	$	—	$	—
Cash flow hedging relationships	Interest expense		172			—		172		211			—		211
Foreign currency relationships	Other (income) expense		1,612			—		—		(102	)		—		—

		$	1,733		$	—	$	172	$	14		$	—	$	211

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References+ Details