ACCRUED EXPENSES

3 Months Ended

Dec. 31, 2012

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER LIABILITIES

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

	December 31, 2012		September 30, 2012
Accounts payable and other accrued liabilities	$	8,773	$	8,627
SERP liability (see Note 13)	6,806		6,976
Accrued wages and benefits	4,428		5,396
Trapeza clawback (see Note 17)	1,181		1,181
Real estate loan commitment	371		862
Total accrued expenses and other liabilities	$	21,559	$	23,042