Accrued and Other Liabilities

12 Months Ended

Sep. 30, 2011

Accrued and Other Liabilities [Abstract]

Accrued and Other Liabilities

(11)   Accrued and Other Liabilities

Accrued and other current liabilities consist of the following:

	September 30,
	2011		2010
Wages and benefits	$	72,945	$	94,422
Income taxes payable		31,606		37,118
Restructuring and related charges		16,187		23,793
Accrued interest		50,389		31,652
Accrued dividends on Preferred Stock		7,123		—
Other		139,379		126,632
	$	317,629	$	313,617

Insurance — Other liabilities consist of the following:

	September 30,
	2011
Retained asset account	$	191,452
Funds withheld from reinsurers		52,953
Remittances and items not allocated		34,646
Accrued expenses		20,612
Amounts payable for investment purchases		13,353
Amounts payable to reinsurers		13,884
Derivatives — futures contracts		3,828
Other		46,799
	$	377,527