Property and Equipment

12 Months Ended

Sep. 30, 2012

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

Major classifications of property and equipment were as follows:



	September 30,
	2012							2011
	Carrying Amount		Accumulated Depreciation			Net Book Value		Carrying Amount		Accumulated Depreciation			Net Book Value
	(in thousands)
Land	$	4	$	—		$	4	$	4	$	—		$	4
Buildings and improvements	106,229		(62,028		)	44,201		88,263		(53,094		)	35,169
Furniture and equipment	106,597		(64,157		)	42,440		85,654		(52,562		)	33,092
Capital lease equipment	1,600		(116		)	1,484		—		—			—
Software	38,059		(25,947		)	12,112		28,653		(23,238		)	5,415
Construction in progress	7,890		—			7,890		4,818		—			4,818
Total	$	260,379	$	(152,248	)	$	108,131	$	207,392	$	(128,894	)	$	78,498

Continuing operations in fiscal 2012, 2011 and 2010 includes $22.0 million, $16.8 million, and $13.7 million of depreciation expense, respectively. Discontinued operations in fiscal 2012, 2011 and 2010 includes $1.3 million, $0.7 million, and $0.3 million of depreciation expense, respectively. Included in these amounts for fiscal 2012, 2011 and 2010 is an aggregate of $2.9 million, $1.4 million and $0.9 million, respectively, of depreciation expense related to capitalized computer software.

Property and equipment at September 30, 2012 includes approximately $1.6 million of equipment leased under a capital lease. Amortization of equipment under capital leases is included with depreciation expense and was $0.1 million for the fiscal year ended 2012 .

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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