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Reorganization Items
12 Months Ended
Sep. 30, 2011
Reorganization Items [Abstract]  
Reorganization Items
 
   
(24)   Reorganization Items
 
Reorganization items (expense) income, net represents expenses, income, gains and losses that SBI identified as directly relating to its voluntary petitions under the Bankruptcy Code and consists of the following:
 
                           
    Successor       Predecessor  
          Period from
      Period from
 
          August 31,
      October 1,
 
    Year Ended
    2009 through
      2008 through
 
    September 30,
    September 30,
      August 30,
 
    2010     2009       2009  
Legal and professional fees
  $ (3,536 )   $ (3,962 )     $ (74,624 )
Deferred financing costs
                  (10,668 )
Provision for rejected leases
    (110 )             (6,020 )
                           
Administrative related reorganization items
  $ (3,646 )   $ (3,962 )     $ (91,312 )
Gain on cancellation of debt
                  146,555  
Fresh-start reporting adjustments
                  1,087,566  
                           
    $ (3,646 )   $ (3,962 )     $ 1,142,809  
                           
 
The Company did not recognize any reorganization items during Fiscal 2011.