Discontinued Operations (Tables)

9 Months Ended

Jun. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

Schedule of termination costs related to reorganization

The following table summarizes the termination costs recognized in our third quarter ended June 30, 2013 financial statements related to the Reorganization:



	Three Months Ended June 30, 2013
	(in thousands)
Lease termination costs	$	9,099
Employee severance	1,023
Inventory write-down to liquidation value	7,801
Fixed asset write-down to liquidation value	5,840
Total termination costs related to the reorganization	$	23,763

Pre-tax operating losses by segment

The table below summarizes the pre-tax operating losses by operating segment:



	Three Months Ended June 30,						Nine Months Ended June 30,
	2013			2012			2013			2012
	(in thousands)
U.S. & Canada
Net revenues	$	1,495		$	1,510		$	4,519		$	4,667
Operating expenses	2,942			2,576			8,980			7,334
Operating loss from discontinued operations before taxes	(1,447		)	(1,066		)	(4,461		)	(2,667		)
Total termination costs related to the reorganization	13,427			—			13,427			—
Loss from discontinued operations before taxes	(14,874		)	(1,066		)	(17,888		)	(2,667		)
Income tax benefit (provision)	839			33			1,010			(107		)
Loss from discontinued operations, net of tax	$	(14,035	)	$	(1,033	)	$	(16,878	)	$	(2,774	)

Latin America
Net revenues	$	752		$	821		$	2,483		$	2,775
Operating expenses	1,076			1,128			3,482			3,337
Operating loss from discontinued operations before taxes	(324		)	(307		)	(999		)	(562		)
Total termination costs related to the reorganization	10,336			—			10,336			—
Loss from discontinued operations before taxes	(10,660		)	(307		)	(11,335		)	(562		)
Income tax benefit	3,198			92			3,400			169
Loss from discontinued operations, net of tax	$	(7,462	)	$	(215	)	$	(7,935	)	$	(393	)

Consolidated
Net revenues	$	2,247		$	2,331		$	7,002		$	7,442
Operating expenses	4,018			3,704			12,462			10,671
Operating loss from discontinued operations before taxes	(1,771		)	(1,373		)	(5,460		)	(3,229		)
Total termination costs related to the reorganization	23,763			—			23,763			—
Loss from discontinued operations before taxes	(25,534		)	(1,373		)	(29,223		)	(3,229		)
Income tax benefit	4,037			125			4,410			62
Loss from discontinued operations, net of tax	$	(21,497	)	$	(1,248	)	$	(24,813	)	$	(3,167	)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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