SCHEDULE II - Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2014

Valuation and Qualifying Accounts [Abstract]

SCHEDULE II - Valuation and Qualifying Accounts

SCHEDULE II-Valuation and Qualifying Accounts

	Balance at Beginning of Year		Charged to Costs and Expenses			Charged to Other Accounts		Deductions/Write-offs			Balance at End of Year
	(in thousands)
Year ended September 30, 2014
Deducted from accounts receivable:
Allowance for doubtful accounts	$	—	$	—		$	—	$	—		$	—
Deducted from deferred tax asset
Valuation allowance	68,802		6,287			—		(10,335		)	64,754
Year ended September 30, 2013
Deducted from accounts receivable:
Allowance for doubtful accounts	258		(142		)	—		(116		)	—
Deducted from deferred tax asset
Valuation allowance(1)	102,408		(487		)	—		(33,119		)	68,802
Year ended September 30, 2012
Deducted from accounts receivable:
Allowance for doubtful accounts	2,212		(1,954		)	—		—			258
Deducted from deferred tax asset
Valuation allowance(1)	$	92,671	$	(1,147	)	$	—	$	10,884		$	102,408

(1) As discussed in Note 8, the Company identified an overstatement of its previously disclosed deferred tax asset for stock based compensation and the related deferred tax asset valuation allowance in the amount of $9.1 million, $9.4 million, and $8.1 million as of September 30, 2013, 2012 and 2011, respectively. The Company evaluated the impact of these errors in accordance with SAB No. 99 and concluded that they were not material. Further, the Company maintains a full valuation allowance on all of its U.S. and state deferred tax assets, and there was no impact on the Company’s financial position and results of operations. As of September 30, 2014 the Company recorded an adjustment of $9.1 million to decrease both the deferred tax asset for stock based compensation and the related valuation allowance. The previously reported amounts have not been revised.