Income Taxes (Tables)

12 Months Ended

Sep. 30, 2011

Components of Income Tax Provision (Benefit)

The components of the income tax provision (benefit) are as follows (in thousands):

	Year Ended September 30,
	2011			2010			2009
Current:
Federal	$	16		$	(3,883	)	$	16
State		1,356			616			13
Foreign		858			521			614
		2,230			(2,746	)		643
Deferred:
Federal		—			—			—
State		—			—			—
Foreign		(276	)		—			—
	$	1,954		$	(2,746	)	$	643

Components of Income (Loss) Before Income Taxes and Equity in Earnings (Losses) of Joint Ventures

The components of income (loss) before income taxes and equity in earnings (losses) of joint ventures are as follows (in thousands):

	Year Ended September 30,
	2011		2010		2009
Domestic	$	111,053	$	44,956	$	(213,687	)
Foreign		16,523		11,108		(13,230	)
	$	127,576	$	56,064	$	(226,917	)

Differences between Income Tax Provision and Income Taxes Computed using Applicable U.S. Statutory Federal Tax Rate

The differences between the income tax provision and income taxes computed using the applicable U.S. statutory federal tax rate is as follows (in thousands):

	Year Ended September 30,
	2011			2010			2009
Income tax provision (benefit) computed at federal statutory rate	$	45,736		$	19,622		$	(79,420	)
State income taxes, net of federal benefit		1,848			699			(1,308	)
Net operating loss carryback refund		—			(3,899	)		—
Impairments		—			—			25,130
Foreign income taxed at different rates		(1,546	)		(1,650	)		(1,233	)
Dividends		(219	)		1,006			1,362
Change in deferred tax asset valuation allowance		(42,608	)		(18,423	)		55,211
Reduction in uncertain tax positions		(3,719	)		(609	)		(712	)
Other		2,462			508			1,613
Income tax provision (benefit)	$	1,954		$	(2,746	)	$	643

Significant Components of Net Deferred Tax Assets and Liabilities

The significant components of the net deferred tax assets and liabilities are as follows (in thousands):

	Year Ended September 30,
	2011			2010
Accruals and reserves not currently deductible	$	10,357		$	9,739
Federal, state and foreign tax credits		22,673			18,178
Depreciation		527			7,946
Amortization		—			4,406
Other assets		3,304			7,463
Net operating loss carryforwards		119,167			139,464
Inventory reserves and valuation		11,650			12,284
Deferred tax assets		167,678			199,480
Intangible amortization		7,378			—
Other liabilities		—			540
Deferred tax liabilities		7,378			540
Valuation allowance		162,208			198,940
Net deferred tax liabilities	$	(1,908	)	$	—

Reconciliation of Beginning and Ending Amount of Consolidated Liability for Unrecognized Income Tax Benefits

A reconciliation of the beginning and ending amount of the consolidated liability for unrecognized income tax benefits during the fiscal years ended September 30, 2011, 2010 and 2009 is as follows (in thousands):

	Unrecognized			Interest and
	Tax Benefit			Penalties			Total
Balance at October 1, 2008	$	10,463		$	1,452		$	11,915
Additions for tax positions of prior years		43			483			526
Additions for tax positions related to current year		228			5			233
Reduction for tax positions related to acquired entities in prior years, offset to goodwill		(41	)		—			(41	)
Reductions for tax positions of prior years		(133	)		(169	)		(302	)
Reductions from lapses in statutes of limitations		(223	)		—			(223	)
Reductions from settlements with taxing authorities		(426	)		(102	)		(528	)
Foreign exchange rate adjustment		(117	)		—			(117	)
Balance at September 30, 2009		9,794			1,669			11,463
Additions for tax positions of prior years		3,287			506			3,793
Additions for tax positions related to current year		468			—			468
Reductions for tax positions of prior years		(40	)		(19	)		(59	)
Reductions from lapses in statutes of limitations		(413	)		—			(413	)
Reductions from settlements with taxing authorities		(193	)		(4	)		(197	)
Foreign exchange rate adjustment		(87	)		—			(87	)
Balance at September 30, 2010		12,816			2,152			14,968
Additions for tax positions of prior years		184			447			631
Additions for tax positions related to current year		242			—			242
Reductions from lapses in statutes of limitations		(961	)		—			(961	)
Reductions from settlements with taxing authorities		(3,392	)		(610	)		(4,002	)
Foreign exchange rate adjustment		122			—			122
Balance at September 30, 2011	$	9,011		$	1,989		$	11,000