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FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITY (Tables)

6 Months Ended

Mar. 31, 2014

Reconciliation of the beginning and ending balances for the compound embedded derivative

The following table provides a reconciliation of the beginning and ending balances for the compound embedded derivative measured at fair value on a recurring basis using significant unobservable inputs (Level 3):



	2014		2013
	(in thousands)
Beginning balance September 30	$	—	$	2,899
Transfer to equity	—		(2,096		)
Total net gains included in earnings	—		(803		)
Ending balance March 31	$	—	$	—

Schedule of the fair value of the loans and compound embedded derivative

The estimated fair values of our financial instruments are as follows:



	March 31, 2014			September 30, 2013
	Carrying value	Fair value		Carrying value		Fair value
	(in thousands)
Term A Loan	7,775	$	8,443	$	7,919	$	8,165
Term B Loan	8,468	10,260		8,444		9,781
2014 Debentures	32,031	36,510		44,384		49,282

- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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