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PREPAID EXPENSES AND OTHER ASSETS (Details) (USD $)
12 Months Ended
Sep. 30, 2011
Sep. 30, 2010
PREPAID EXPENSES AND OTHER ASSETS [Abstract]  
Investments in company-owned life insurance$ 148,658,000[1]$ 140,526,000[1]
Investment in FHLB stock65,541,000127,049,000
Prepaid expenses69,589,00076,046,000
Low-income housing tax credit fund financing asset41,629,000[2]43,398,000[2]
Other assets38,847,00064,338,000
Prepaid expenses and other assets364,264,000451,357,000
Number of company-owned life insurance policies1,365 
Cumulative face value of company-owned life insurance policies703,300,000 
Amount of liability related to the Low-Income Housing Tax Credit Fund Financing Asset$ 41,700,000$ 43,400,000
[1]As of September 30, 2011, we own 1,365 life insurance policies with a cumulative face value of $703.3 million.
[2]In fiscal year 2010 we sold an investment in a low-income housing tax credit fund and we provided a guaranteed return on investment to the purchaser. As a result of this guarantee obligation, we are the primary beneficiary of the fund (see Note 9 for further information regarding the consolidation of this fund) and we have accounted for this transaction as a financing. As a financing transaction, we continue to account for the asset transferred to the purchaser, and maintain a related liability corresponding to our obligations under the guarantee. As the benefits are delivered to the purchaser of the investment, this financing asset and the related liability will decrease. The related financing liability in the amount of $41.7 million and $43.4 million is included in Trade and Other Payables on our Consolidated Statements of Financial Condition as of September 30, 2011 and 2010, respectively. See Note 17 for further discussion of our obligations under the guarantee.