Note 21 - Discontinued Operations

12 Months Ended

Sep. 30, 2012

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

21.            DISCONTINUED OPERATIONS

Results of the following operations have been classified in discontinued operations for all periods presented.

UK Barcrest Group

As part of our strategic realignment of core objectives, we sold our UK Barcrest Group in 2011 for approximately $47.0 million, which remains subject to contingent consideration related to certain customer arrangements and potential indemnification obligations. Loss on the sale recorded in 2012 totaled $2.4 million (or $3.8 million after-tax) and $22.6 million (or $12.6 million after-tax) in 2011. Additional gain or loss on the sale may be recorded as these outstanding items are resolved over the next three years.

Japan and DigiDeal

The results of discontinued operations also included our international operations in Japan and the divestiture of our equity interest in DigiDeal during 2010. During 2011, income from discontinued operations included $1.4 million of gain realized on the sale of a Japan industry group investment. The resolution of an outstanding third party contractual dispute related to our Japan operations is still pending.

Summary of Results in Discontinued Operations

Years Ended September 30,	2012			2011			2010
Revenues	$	-		$	60.0		$	79.7
Income (loss) before tax	$	-		$	6.1		$	(27.4	)
Income tax provision		-			2.2			3.4
Income (loss) from discontinued operations, net of tax		-			3.9			(30.8	)
Loss on divestiture before tax		(2.4	)		(22.6	)		(2.8	)
Income tax provision (benefit)		1.4			(10.0	)		-
Loss on divestiture, net of tax		(3.8	)		(12.6	)		(2.8	)
Loss from discontinued operations, net of tax	$	(3.8	)	$	(8.7	)	$	(33.6	)

Current liabilities of discontinued operations, presented as a component of other accrued liabilities, totaled $5.6 million at September 30, 2012 and $5.7 million at September 30, 2011.