2.4.0.81010 - Disclosure - Basis of Presentationtruefalsefalse1false falsefalseD2013Q3YTDhttp://www.sec.gov/CIK0000070793duration2012-10-01T00:00:002013-06-30T00:00:001true 1us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Basis of Presentation2false 2us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div style="font-size:10.0pt;font-family:Times New Roman;"> 1. Basis of Presentation         We have prepared these financial statements in conformity with U.S. generally accepted accounting principles ("GAAP") applicable to interim financial information and on a basis that is consistent with the accounting principles applied in our audited financial statements for the fiscal year ended September 30, 2012, including the notes thereto (our "2012 Financial Statements") included in our Annual Report on Form 10-K for the fiscal year ended September 30, 2012 ("2012 Annual Report"). In our opinion, these financial statements reflect all adjustments (consisting of normal recurring items) necessary for a fair presentation of our results for the interim periods presented. These financial statements do not include all information or notes necessary for a complete presentation of financial position, results of operations and cash flows in conformity with GAAP. Accordingly, these financial statements should be read in conjunction with the 2012 Financial Statements. Results for interim periods are not necessarily indicative of results which may be achieved for a full year.         Effective October 1, 2012, NBTY, Inc. ("NBTY" or the "Company") reorganized our segments to better align them with how we currently review operating results for the purposes of allocating resources and managing performance. After this reorganization, we continue to have four reportable segments as follows: 1) Wholesale, 2) European Retail, 3) Direct Response/E-Commerce and 4) North American Retail. In accordance with ASC 280, Segment Reporting, we have reclassified all prior period amounts to conform to this new reportable segment presentation. The reclassification of prior period amounts did not have a material impact on the Company's financial statements. (See Note 13 for additional information on our segment presentation.)         Effective July 2, 2012, Julian Graves Limited was placed into administration under the laws of the United Kingdom and Wales, and this former subsidiary is reported as discontinued operations in the accompanying financial statements. During the course of the administration, attempts to sell the business were unsuccessful and the operations were wound down by the end of August 2012. The operations of this subsidiary were previously reported in the European Retail segment.         Effective August 31, 2012, we sold certain assets and liabilities of Le Naturiste, Inc., and have reported this former subsidiary as discontinued operations in the accompanying financial statements. The operations of this subsidiary were previously reported in the North American Retail segment.         All amounts related to discontinued operations are excluded from the notes to the consolidated financial statement unless otherwise indicated. See Note 3 for additional information about discontinued operations. Estimates         The preparation of financial statements in conformity with GAAP requires that we make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements and reported amounts of revenues and expenses during the reporting periods. These judgments can be subjective and complex, and consequently actual results could differ materially from those estimates and assumptions. We base our estimates on historical experience and on various other assumptions we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Our most significant estimates include: sales returns, promotions and other allowances; inventory valuation and obsolescence; valuation and recoverability of long-lived assets; stock-based compensation; income taxes; accruals for the outcome of current litigation and restructuring estimates; and purchase price allocation for acquisitions. Accounts Receivable Reserves         Accounts receivable are presented net of the following reserves:  <div align="center"> <table border="0" cellspacing="0" cellpadding="0" width="100%" style="text-align:left;"> <tr style="padding:0;" valign="bottom"> <th width="60%" align="left">  </th> <th width="3%"> </th> <th colspan="2" align="center">June 30, 2013 <hr style="COLOR: #000000;" noshade="noshade" /></th> <th width="3%"> </th> <th colspan="2" align="center">September 30, 2012 <hr style="COLOR: #000000;" noshade="noshade" /></th> <th width="2%"> </th></tr> <tr style="padding:0;" valign="top" bgcolor="#CCEEFF"> <td valign="bottom" width="60%"> Allowance for sales returns</td> <td valign="bottom" width="3%"> </td> <td valign="bottom" width="3%">$</td> <td valign="bottom" width="11%" align="right">12,098</td> <td valign="bottom" width="3%"> </td> <td valign="bottom" width="3%">$</td> <td valign="bottom" width="17%" align="right">10,360</td> <td valign="bottom" width="2%"> </td></tr> <tr style="padding:0;" valign="top" bgcolor="white"> <td valign="bottom" width="60%"> Promotional programs incentive allowance</td> <td valign="bottom" width="3%"> </td> <td valign="bottom" width="3%"> </td> <td valign="bottom" width="11%" align="right">82,234</td> <td valign="bottom" width="3%"> </td> <td valign="bottom" width="3%"> </td> <td valign="bottom" width="17%" align="right">71,845</td> <td valign="bottom" width="2%"> </td></tr> <tr style="padding:0;" valign="top" bgcolor="#CCEEFF"> <td valign="bottom" width="60%"> Allowance for doubtful accounts</td> <td valign="bottom" width="3%"> </td> <td valign="bottom" width="3%"> </td> <td valign="bottom" width="11%" align="right">5,419</td> <td valign="bottom" width="3%"> </td> <td valign="bottom" width="3%"> </td> <td valign="bottom" width="17%" align="right">5,244</td> <td valign="bottom" width="2%"> </td></tr> <tr style="padding:0;" valign="top"> <td valign="bottom" width="60%"> </td> <td valign="bottom" width="3%"> </td> <td valign="bottom" colspan="2" align="right"> <hr style="COLOR: #000000;" noshade="noshade" /></td> <td valign="bottom" width="3%"> </td> <td valign="bottom" colspan="2" align="right"> <hr style="COLOR: #000000;" noshade="noshade" /></td> <td valign="bottom" width="2%"> </td></tr> <tr style="padding:0;" valign="top" bgcolor="white"> <td valign="bottom" width="60%">  </td> <td valign="bottom" width="3%"> </td> <td valign="bottom" width="3%">$</td> <td valign="bottom" width="11%" align="right">99,751</td> <td valign="bottom" width="3%"> </td> <td valign="bottom" width="3%">$</td> <td valign="bottom" width="17%" align="right">87,449</td> <td valign="bottom" width="2%"> </td></tr> <tr style="padding:0;" valign="top"> <td valign="bottom" width="60%"> </td> <td valign="bottom" width="3%"> </td> <td valign="bottom" colspan="2" align="right"> <hr style="COLOR: #000000;" size="4" noshade="noshade" /></td> <td valign="bottom" width="3%"> </td> <td valign="bottom" colspan="2" align="right"> <hr style="COLOR: #000000;" size="4" noshade="noshade" /></td> <td valign="bottom" width="2%"> </td></tr></table></div>  Recent Accounting Guidance         In February 2013, the FASB issued guidance on disclosure requirements for items reclassified out of AOCI. This new guidance requires entities to present (either on the face of the income statement or in the notes) the effects on the line items of the income statement for amounts reclassified out of AOCI. The new guidance will be effective for us beginning October 1, 2013. Other than requiring additional disclosures, we do not anticipate material impacts on our financial statements upon adoption.         In March 2013, the FASB issued guidance on a parent's accounting for the cumulative translation adjustment upon derecognition of a subsidiary or group of assets within a foreign entity. This new guidance requires that the parent release any related cumulative translation adjustment into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. The new guidance will be effective for us beginning for us October 1, 2014. We do not anticipate material impacts on our financial statements upon adoption. Reclassification         In accordance with ASC 280, Segment Reporting, we have reclassified all prior period amounts to conform to our new reportable segment presentation. The reclassification of prior period amounts did not have a material impact on the Company's financial statements. (See Note 13) </div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 46R -Paragraph 4, 14, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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