INCOME TAXES	6 Months Ended
Mar. 31, 2014
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The income tax benefit as a percentage of loss from operations before income taxes was (2.4)% for the six months ended March 31, 2014 compared to (8.5)% for the comparable period in the prior year. Our income tax benefit is primarily impacted by foreign taxes, certain nondeductible interest and share based expenses. The income tax benefit is also impacted by the release of a portion of the valuation allowance related to certain foreign jurisdictions’deferred tax assets as such balances were more likely than not realizable within the applicable carryforward period based on our analysis of the available positive and negative evidence. At March 31, 2014, we had approximately $41.7 million, $32.8 million, and $133.1 million of federal, state, and foreign Net Operating Losses (“NOLs”), respectively, that can be used in future tax years. In December 2012, we issued 10.7 million shares of common stock in a public offering which is believed to have resulted in a Section 382 ownership change. In general, a Section 382 ownership change occurs if there is a cumulative change in our ownership by “5%” shareholders (as defined in the Internal Revenue Code of 1986, as amended) that exceeds 50 percentage points over a rolling three-year period. An ownership change generally affects the rate at which NOLs and potentially other deferred tax assets are permitted to offset future taxable income. Of our federal NOL amount as of March 31, 2014, $28.1 million is subject to an annual Section 382 limitation of $1.4 million due to the December 2012 ownership change. Since we maintain a full valuation allowance on all of our U.S. and state deferred tax assets, the impact of the ownership change on the future realizability of our U.S. and state deferred tax assets did not result in an impact to our provision for income taxes for the six months ended March 31, 2014, or on our net deferred tax asset as of March 31, 2014. In June 2013, we issued an additional 18.7 million shares of common stock in a public offering. We are in the process of evaluating whether the offering caused a Section 382 ownership change. If an additional ownership change did occur or does occur in the future, our ability to utilize our NOL carryforwards and other deferred tax assets to offset future taxable income may be further limited and the value and recoverability of our NOLs and other deferred tax assets could be further diminished.

INCOME TAXES

The income tax benefit as a percentage of loss from operations before income taxes was (2.4)% for the six months ended March 31, 2014 compared to (8.5)% for the comparable period in the prior year. Our income tax benefit is primarily impacted by foreign taxes, certain nondeductible interest and share based expenses. The income tax benefit is also impacted by the release of a portion of the valuation allowance related to certain foreign jurisdictions’deferred tax assets as such balances were more likely than not realizable within the applicable carryforward period based on our analysis of the available positive and

negative evidence.

At March 31, 2014, we had approximately $41.7 million, $32.8 million, and $133.1 million of federal, state, and foreign Net Operating Losses (“NOLs”), respectively, that can be used in future tax years. In December 2012, we issued 10.7 million shares of common stock in a public offering which is believed to have resulted in a Section 382 ownership change. In general, a Section 382 ownership change occurs if there is a cumulative change in our ownership by “5%” shareholders (as defined in the Internal Revenue Code of 1986, as amended) that exceeds 50 percentage points over a rolling three-year period. An ownership change generally affects the rate at which NOLs and potentially other deferred tax assets are permitted to offset future taxable income. Of our federal NOL amount as of March 31, 2014, $28.1 million is subject to an annual Section 382 limitation of $1.4 million due to the December 2012 ownership change. Since we maintain a full valuation allowance on all of our U.S. and state deferred tax assets, the impact of the ownership change on the future realizability of our U.S. and state deferred tax assets did not result in an impact to our provision for income taxes for the six months ended March 31, 2014, or on our net deferred tax asset as of March 31, 2014.

In June 2013, we issued an additional 18.7 million shares of common stock in a public offering. We are in the process of evaluating whether the offering caused a Section 382 ownership change. If an additional ownership change did occur or does occur in the future, our ability to utilize our NOL carryforwards and other deferred tax assets to offset future taxable income may be further limited and the value and recoverability of our NOLs and other deferred tax assets could be further diminished.