ACCRUED EXPENSES AND OTHER LIABILITIES

6 Months Ended

Mar. 31, 2012

ACCRUED EXPENSES AND OTHER LIABILITIES [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

NOTE 10 - ACCRUED EXPENSES AND OTHER LIABILITIES

The following is a summary of the components of accrued expenses and other liabilities (in thousands):

	March 31,		September 30,
	2012		2011
Accounts payable and other accrued liabilities	$	9,178	$	10,000
SERP liability (see Note 15)		6,755		7,049
Accrued wages and benefits		2,824		1,770
Real estate loan commitment		1,577		2,147
Trapeza clawback (see Note 19)		1,181		1,181
Due to brokers		−		8,254
LEAF payables		−		10,486
Accrued expenses and other liabilities	$	21,515	$	40,887