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Pension and Retirement Plans (Tables)
12 Months Ended
Sep. 30, 2014
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Schedule of Net Benefit Costs [Table Text Block]
The components of net periodic benefit costs related to the U.S. and international plans are as follows:
 
Years Ended September 30 
 
2014
 
2013
 
Foreign 
 
U.S. 
 
Total 
 
Foreign 
 
U.S. 
 
Total 
 
(amounts in thousands)
Pension:
 
 
 
 
 
 
 
 
 
 
 
Service cost
$
45

 
$

 
$
45

 
$
59

 
$

 
$
59

Interest cost
770

 
69

 
839

 
683

 
64

 
747

Expected return on plan assets
(472
)
 

 
(472
)
 
(410
)
 

 
(410
)
Amortization of:
 

 
 

 
 
 
 
 
 
 
 
Prior service gains

 

 

 

 

 

Amortization of net (gain)/loss
93

 
(9
)
 
84

 
141

 
24

 
165

Net periodic benefit cost
$
436

 
$
60

 
$
496

 
$
473

 
$
88

 
$
561

Post Retirement:
 
 
 
 
 
 
 

 
 

 
 

Service cost
$

 
$
10

 
$
10

 
$

 
$

 
$

Interest cost

 
43

 
43

 

 
35

 
35

Expected return on plan assets

 

 

 

 

 

Amortization of:
 

 
 

 
 
 
 

 
 

 
 
Prior service costs/(gains)

 

 

 

 

 

Amortization of net (gain)/loss

 
(142
)
 
(142
)
 

 
(183
)
 
(183
)
Net periodic benefit cost
$

 
$
(89
)
 
$
(89
)
 
$

 
$
(148
)
 
$
(148
)
Pension:
 
 
 
 
 
 
 

 
 

 
 

Increase (decrease) in minimum liability included in other comprehensive income (loss)
$
1,868

 
$
20

 
$
1,888

 
$
(688
)
 
$
(104
)
 
$
(792
)
Post Retirement:
 

 
 

 
 

 
 

 
 

 
 

Increase (decrease) in minimum liability included in other comprehensive income (loss)

 
276

 
276

 

 
127

 
127

Total:
 

 
 

 
 

 
 

 
 

 
 

Increase (decrease) in minimum liability included in comprehensive income (loss)
$
1,868

 
$
296

 
$
2,164

 
$
(688
)
 
$
23

 
$
(665
)
Schedule of Changes in Projected Benefit Obligations [Table Text Block]
The following table presents an analysis of the changes in 2014 and 2013 of the benefit obligation, the plan assets and the funded status of the plans:
 
Years Ended September 30 
 
2014
 
2013
 
Foreign 
 
U.S. 
 
Total 
 
Foreign 
 
U.S. 
 
Total 
 
(Amounts in thousands)
Pension:
 
 
 
 
 
 
 
 
 
 
 
Change in projected benefit obligation (“PBO”)
 
 
 
 
 
 
 
 
 
 
 
Balance beginning of year
$
16,651

 
$
1,371

 
$
18,022

 
$
16,575

 
$
1,605

 
$
18,180

Service cost
45

 

 
45

 
59

 

 
59

Interest cost
770

 
69

 
839

 
683

 
64

 
747

Changes in actuarial assumptions
2,336

 
10

 
2,346

 
(508
)
 
(76
)
 
(584
)
Foreign exchange impact
(389
)
 


 
(389
)
 
235

 

 
235

Benefits paid
(494
)
 
(222
)
 
(716
)
 
(393
)
 
(222
)
 
(615
)
Projected benefit obligation at end of year
$
18,919

 
$
1,228


$
20,147


$
16,651


$
1,371


$
18,022

Changes in fair value of plan assets:
 
 
 
 
 
 
 

 
 

 
 

Fair value of plan assets at beginning of year
$
9,473

 
$

 
$
9,473

 
$
8,914

 
$

 
$
8,914

Actual gain (loss) on plan assets
718

 

 
718

 
475

 

 
475

Company contributions
393

 
222

 
615

 
451

 
222

 
673

Foreign exchange impact
4

 

 
4

 
26

 

 
26

Benefits paid
(494
)
 
(222
)
 
(716
)
 
(393
)
 
(222
)
 
(615
)
Fair value of plan assets at end of year
$
10,094

 
$

 
$
10,094

 
$
9,473

 

 
$
9,473

Funded status
$
(8,825
)
 
$
(1,228
)
 
$
(10,053
)
 
$
(7,178
)
 
$
(1,371
)
 
$
(8,549
)
Unamortized net loss

 

 

 

 

 

Net amount recognized
$
(8,825
)
 
$
(1,228
)

$
(10,053
)

$
(7,178
)

$
(1,371
)

$
(8,549
)
Post Retirement:
 

 
 

 
 

 
 

 
 

 
 

Change in projected benefit obligation (“PBO”):
 

 
 

 
 

 
 

 
 

 
 

Balance beginning of year
$

 
$
857

 
$
857

 
$

 
$
882

 
$
882

Service cost

 
10

 
10

 

 

 

Interest cost

 
43

 
43

 

 
35

 
35

Changes in actuarial assumptions

 
135

 
135

 

 
(60
)
 
(60
)
Foreign exchange impact

 


 

 

 

 

Benefits paid

 

 

 

 

 

Projected benefit obligation at end of year
$

 
$
1,045

 
$
1,045

 
$

 
$
857

 
$
857

Changes in fair value of plan assets:
 

 
 

 
 

 
 

 
 

 
 

Fair value of plan assets at beginning of year

 

 

 

 

 

Actual gain/(loss) on plan assets

 

 

 

 

 

Company contributions

 

 

 

 

 

Foreign exchange impact

 

 

 

 

 

Benefits paid from plan assets

 

 

 

 

 

Fair value of plan assets at end of year
$

 
$

 
$

 
$

 
$

 
$

Funded status
$

 
$
(1,045
)
 
$
(1,045
)
 
$

 
$
(857
)
 
$
(857
)
Unamortized net loss

 

 

 

 

 

Net amount recognized
$

 
$
(1,045
)
 
$
(1,045
)
 
$

 
$
(857
)
 
$
(857
)
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]
The amounts recognized in the consolidated balance sheet consist of:
 
Years Ended September 30 
 
2014
 
2013
 
Foreign 
 
U.S. 
 
Total 
 
Foreign 
 
U.S. 
 
Total 
 
(Amounts in thousands)
Pension:
 

 
 

 
 

 
 

 
 

 
 

Accrued benefit liability
$
(8,825
)
 
$
(1,228
)
 
$
(10,053
)
 
$
(7,178
)
 
$
(1,371
)
 
$
(8,549
)
Deferred tax
(531
)
 
22

 
(509
)
 
(188
)
 
29

 
(159
)
Accumulated other comprehensive income
5,419

 
14

 
5,433

 
3,895

 
1

 
3,896

Net amount recognized
$
(3,937
)
 
$
(1,192
)
 
$
(5,129
)
 
$
(3,471
)
 
$
(1,341
)
 
$
(4,812
)
Post Retirement:
 

 
 

 
 

 
 

 
 

 
 

Accrued benefit liability
$

 
$
(1,045
)
 
$
(1,045
)
 
$

 
$
(857
)
 
$
(857
)
Deferred tax

 
145

 
145

 

 
239

 
239

Accumulated other comprehensive income

 
(4
)
 
(4
)
 

 
(186
)
 
(186
)
Net amount recognized
$

 
$
(904
)
 
$
(904
)
 
$

 
$
(804
)
 
$
(804
)
Total pension and post retirement:
 

 
 

 
 

 
 

 
 

 
 

Accrued benefit liability
$
(8,825
)
 
$
(2,273
)
 
$
(11,098
)
 
$
(7,178
)
 
$
(2,228
)
 
$
(9,406
)
Deferred tax
(531
)
 
167

 
(364
)
 
(188
)
 
268

 
80

Accumulated other comprehensive income
5,419

 
10

 
5,429

 
3,895

 
(185
)
 
3,710

Net amount recognized
$
(3,937
)
 
$
(2,096
)
 
$
(6,033
)
 
$
(3,471
)
 
$
(2,145
)
 
$
(5,616
)
Accumulated Benefit Obligation:
 

 
 

 
 

 
 

 
 

 
 

Pension
$
(18,798
)
 
$
(1,228
)
 
$
(20,026
)
 
$
(16,541
)
 
$
(1,371
)
 
$
(17,912
)
Post Retirement

 
(1,045
)
 
(1,045
)
 

 
(857
)
 
(857
)
Total accumulated benefit obligation
$
(18,798
)
 
$
(2,273
)
 
$
(21,071
)
 
$
(16,541
)
 
$
(2,228
)
 
$
(18,769
)
Schedule of Accrued Liabilities [Table Text Block]
Accrued benefit liability reported as:
 
September 30, 
 
2014
 
2013
 
(Amounts in thousands)
Current accrued benefit liability
$
658

 
$
746

Noncurrent accrued benefit liability
10,440

 
8,660

Total accrued benefit liability
$
11,098

 
$
9,406

Schedule of Expected Benefit Payments [Table Text Block]
The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid (amounts in thousands):
 
Fiscal year ending September 30: 
 
(Amounts in thousands)
2015
 
$
700

2016
 
732

2017
 
725

2018
 
702

2019
 
756

Thereafter
 
4,434

Schedule of Allocation of Plan Assets [Table Text Block]
The fair value of the assets held by the UK pension plan by asset category are as follows:

 
Fair Values as of
 
September 30, 2014
 
September 30, 2013
 
Fair Value Measurements Using Inputs Considered as
 
Fair Value Measurements Using Inputs Considered as
Asset Category
Total
 
Level 1
 
Level 2
 
Level 3
 
Total
 
Level 1
 
Level 2
 
Level 3
 
(Thousands)
Cash on deposit
$
352

 
352

 
$

 
$

 
$
452

 
452

 
$

 
$

Pooled Funds
9,742

 

 
9,742

 

 
9,021

 

 
9,021

 

Total Plan Assets
$
10,094

 
$
352

 
$
9,742

 
$

 
$
9,473

 
$
452

 
$
9,021

 
$

 
 

 
 

 
 

 
 

 
 
 
 
 
 
 
 
Projected Benefit Obligations  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Schedule of Assumptions Used [Table Text Block]
The following table provides the weighted average actuarial assumptions used to determine the actuarial present value of projected benefit obligations at:
 
Domestic 
 
International 
 
September 30, 
 
September 30, 
 
2014
 
2013
 
2014
 
2013
Discount rate:
4.25
%
 
5.00
%
 
3.25
%
 
4.40
%
Expected return on plan assets:
 
 
 
 
4.40
%
 
4.80
%
Rate of compensation increase:
 
 
 
 
1.00
%
 
1.00
%
Net Periodic Benefit Cost  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Schedule of Assumptions Used [Table Text Block]
The following table provides the weighted average actuarial assumptions used to determine net periodic benefit cost for years ended:
 
Domestic 
 
International 
 
September 30, 
 
September 30, 
 
2014
 
2013
 
2014
 
2013
Discount rate:
5.00
%
 
4.75
%
 
4.40
%
 
4.05
%
Expected return on plan assets:
 
 
 
 
4.90
%
 
5.40
%
Rate of compensation increase:
 
 
 
 
1.00
%
 
1.12
%