DISCONTINUED OPERATION:

12 Months Ended

Sep. 30, 2012

DISCONTINUED OPERATION:

DISCONTINUED OPERATION:

(4) DISCONTINUED OPERATION:

Non-Recurring Gain

        There were no non-recurring gains from discontinued operations for the fiscal year ended September 30, 2012. The Company recognized a non-recurring gain from discontinued operations for fiscal year ended September 30, 2011 of $270,000, related to escheated funds refunded by the State of Florida. The Company's right to the funds arose in connection with the Company's former PEO operations that were accounted for as a discontinued operation in fiscal 2003 and, accordingly, the Company has recognized the amounts as income from discontinued operation in the current period after concluding that the amount involved was not material to the results of operations in the year of discontinuance.

Condensed Financial Information

        Condensed financial statement information and results of the discontinued operation are as follows:

	Year Ended
(amounts in thousands)	September 30, 2012		September 30, 2011
Revenues	$	—	$	—
Direct expenses		—		—
General and administrative expenses		—		—
Other expense, net		—		—
Loss from operations		—		—
Loss from disposal		—		—
Other income		0		270
Net gain (loss)	$	0	$	270

        In previous periods, the Company has accrued expenses related to the shut down of discontinued businesses. The following chart details liabilities from the discontinued operation (amounts in thousands):

Liabilities	September 30, 2012		September 30, 2011
Accrued expenses and other current liabilities	$	185	$	235
Total liabilities	$	185	$	235

        The fiscal 2012 decrease in the liability arises from lease payments.