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ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)
6 Months Ended
Mar. 31, 2013
Payables and Accruals [Abstract]  
Summary of Components of Accrued Expenses and Other Liabilities
The following is a summary of the components of accrued expenses and other liabilities (in thousands):
 
March 31,
2013
 
September 30,
2012
Accounts payable and other accrued liabilities
$
9,007

 
$
8,627

SERP liability (see Note 13)
6,630

 
6,976

Accrued wages and benefits
1,833

 
5,396

Trapeza clawback (see Note 16)
1,181

 
1,181

Real estate loan commitment
—

 
862

  Total accrued expenses and other liabilities
$
18,651

 
$
23,042