Property and Equipment and Leased Gaming Equipment

9 Months Ended

Jun. 30, 2011

PROPERTY AND EQUIPMENT AND LEASED GAMING EQUIPMENT [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

PROPERTY AND EQUIPMENT AND LEASED GAMING EQUIPMENT

The Company’s property and equipment and leased gaming equipment consisted of the following (in thousands):



	June 30, 2011						September 30, 2010
	Cost		Accum. Depr.		Net Book Value		Cost		Accum. Depr.		Net Book Value
Rental pool – deployed	$	163,476	$	130,221	$	33,255	$	174,753	$	135,125	$	39,628
Rental pool – undeployed ⁽¹⁾	78,584		68,118		10,466		68,107		61,474		6,633
Machinery and equipment	11,911		10,948		963		14,005		12,900		1,105
Computer software	6,821		6,176		645		7,965		7,394		571
Vehicles	2,309		1,830		479		2,476		2,149		327
Other	2,942		2,624		318		4,332		4,008		324
Total property and equipment and leased gaming equipment	$	266,043	$	219,917	$	46,126	$	271,638	$	223,050	$	48,588

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(1)	Gaming equipment and third-party gaming content licenses begin depreciating when they are available for customer use.

In accordance with ASC Topic 360, “Property, Plant, and Equipment,” the Company (i) recognizes an impairment loss only if the carrying amount of a long-lived asset is not recoverable from its undiscounted cash flows; and (ii) measures an impairment loss as the difference between the carrying amount and fair value of the asset.

During the three and nine month periods ended June 30, 2011, in the ordinary course of business activities or upon reviewing the nature of the assets, the Company disposed, wrote off or sold $634,000 and $1.5 million respectively of third-party gaming content licenses, Native American tribal gaming facilities and portable buildings, vehicles, deployed gaming equipment, or other equipment. In the same periods ended June 30, 2010, the Company disposed, wrote off or sold $303,000 and $1.9 million respectively.

The rental pool includes leased gaming equipment placed under participation arrangements that are either at customer facilities(rental pool – deployed) or warehoused by the Company for future deployment (rental pool – undeployed).

- 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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