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      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"&gt;(2)&amp;#160;&amp;#160;CASH

      AND CASH EQUIVALENTS&lt;/font&gt;

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      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"&gt;Cash

      and cash equivalents consist of all highly liquid investments

      with original maturities of three months or less.&lt;/font&gt;

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      &lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"&gt;As

      of June 30, 2013, and September 30, 2012, we had $3,531,000

      and $5,419,000 of cash and cash equivalents that were

      restricted in use, respectively, which are classified in

      other current assets. These amounts covered outstanding

      letters of credit and cash received and temporarily held in

      our senior secured credit facility collections

      account.&lt;/font&gt;

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 -Name Accounting Standards Codification

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 -Name Accounting Standards Codification

 -Glossary Cash Equivalents

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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 -Number 210

 -Section 02

 -Paragraph 1

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

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 -Name Accounting Standards Codification

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 6

 -Section H

 -Subsection 3



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