Income Taxes (Tables)

12 Months Ended

Sep. 30, 2013

Income Taxes

Schedule of geographical sources of (loss) before income taxes

The geographical sources of (loss) before income taxes were as follows (in thousands):

	Year ended September 30,
	2013	2012
United States	$     (1,848)	$    (1,396)
Outside United States	(2)	(335)
	$      (1,850)	$   (1,731)

Schedule of components of the income tax (benefit)

The components of the income tax (benefit) were as follows (in thousands):

	Year ended September 30,
	2013	2012
Current:
United States	$          0	$     (6)
Outside United States	(675)	(1,276)
Deferred:
United States	0	0
Outside United States	0	0
	$  (675)	$ (1,282)

Schedule of reasons for the difference between the U.S. federal income tax rate and the effective income tax rate for earnings

	Year ended September 30,
	2013	2012
U.S. federal income tax rate	34.00%	34.00%
Increase (reduction) resulting from:
Final determinations and unrecognized tax benefit activity(1)	34.27	67.16
Non-deductible CDR expenses	0.61	0.67
Unrealized gain (loss) on foreign exchange	(3.46)	2.42
Change in valuation allowance	(31.45)	(28.30)
Income (loss) from pass through entities	0.34	(2.22)
Other, net	2.20	0.31
Effective income tax rate	36.51%	74.04%

(1) Final determinations include final agreements with tax authorities.

Schedule of deferred tax assets

Deferred tax assets at September 30, 2013 and 2012 were as follows (in thousands):

	2013	2012
Deferred tax assets:
Foreign loss carryforwards	$     265	$     269
U.S. and state NOL carryforward	111,947	111,283
AMT credit carryforwards	75,588	75,588
Gross deferred tax assets	187,800	187,140
Less: valuation allowance	(187,800)	(187,140)
Net deferred tax assets	$            0	$            0

Schedule of net operating loss carryforwards

At September 30, 2013, the Company has available for U.S. federal income tax purposes the following carryforwards (in thousands):

Year scheduled to expire	Net operating loss
2023	$ 239,595
2024	37,101
2025	34,055
2031	657
2032	1,572
2033	1,693
	$ 314,673

Schedule of reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest and penalties

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands) (excluding interest and penalties) (Note A):

	September 30,	September 30,
	2013	2012
Beginning balance	$ 1,438	$ 1,369
Decreases related to settlements of certain tax audits	0	(16)
Increases related to settlements of certain tax audits	0	0
Decreases related to prior year tax positions	0	0
Increases related to prior year tax positions	0	0
Other	(67)	85
Ending balance	$1,371	$ 1,438