Discontinued Operations (Tables)

12 Months Ended

Sep. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

Schedule of termination costs related to reorganization

The following table summarizes these costs, which have been recorded as part of loss from discontinued operations in our fiscal 2013 consolidated statement of operations:



	Fiscal Year Ended
	September 30, 2013
	(in thousands)
Lease termination costs	$	8,608
Employee severance	896
Inventory write-down to liquidation value	7,081
Fixed asset write-down to liquidation value	5,605
Total termination costs related to the reorganization	$	22,190

Operating losses by operating segment

The table below summarizes the operating income (losses) from discontinued operations by operating segment:



	Fiscal Year Ended September 30,
	2013			2012			2011
	(in thousands)
U.S. & Canada
Net revenues	$	4,308		$	6,183		$	5,495
Operations expense	10,090			10,031			5,891
Operating loss from discontinued operations before taxes	(5,782		)	(3,848		)	(396		)
Total termination costs related to the reorganization	13,049			—			—
Loss from discontinued operations before taxes	(18,831		)	(3,848		)	(396		)
Income tax (benefit) provision	(1,392		)	77			404
Loss from discontinued operations, net of tax	$	(17,439	)	$	(3,925	)	$	(800	)

Latin America
Net revenues	$	5,215		$	3,645		$	3,138
Operations expense	4,461			4,560			4,220
Operating income (loss) from discontinued operations before taxes	754			(915		)	(1,082		)
Total termination costs related to the reorganization	9,141			—			—
Loss from discontinued operations before taxes	(8,387		)	(915		)	(1,082		)
Income tax benefit	(2,516		)	(307		)	(324		)
Loss from discontinued operations, net of tax	$	(5,871	)	$	(608	)	$	(758	)

Consolidated
Net revenues	$	9,523		$	9,828		$	8,633
Operations expense	14,551			14,591			10,111
Operating loss from discontinued operations before taxes	(5,028		)	(4,763		)	(1,478		)
Total termination costs related to the reorganization	22,190			—			—
Loss from discontinued operations before taxes	(27,218		)	(4,763		)	(1,478		)
Income tax (benefit) provision	(3,908		)	(230		)	80
Loss from discontinued operations, net of tax	$	(23,310	)	$	(4,533	)	$	(1,558	)

Schedule of stores by segment

The following tables present stores by segment:



	Fiscal Year Ended September 30, 2013
	Company-owned Stores
	U.S. & Canada	Latin America	Other International	Consolidated	Franchises
Stores in operation:
Beginning of period	987	275	—	1262	10
De novo	84	73	—	157	—
Acquired	12	26	—	38	—
Sold, combined, or closed	(3)	(5)	—	(8)	(2	)
Discontinued operations	(50)	(57)	—	(107)	—
End of period	1,030	312	—	1,342	8

- 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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