Document and Entity Information	9 Months Ended
Document and Entity Information	Jun. 30, 2014	Aug. 04, 2014
Document and Entity Information
Entity Registrant Name	LIQUIDITY SERVICES INC
Entity Central Index Key	0001235468
Document Type	10-Q
Document Period End Date	Jun. 30, 2014
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		29,663,302
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q3

Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Sep. 30, 2013
Current assets:
Cash and cash equivalents	$ 56,948	$ 95,109
Accounts receivable, net of allowance for doubtful accounts of $1,035 and $891 at June 30, 2014 and September 30, 2013, respectively	24,307	24,050
Inventory	69,389	29,261
Prepaid and deferred taxes	12,941	11,243
Prepaid expenses and other current assets	6,435	4,802
Total current assets	170,020	164,465
Property and equipment, net	12,601	10,380
Intangible assets, net	19,472	28,205
Goodwill	212,458	211,711
Other assets	7,088	6,583
Total assets	421,639	421,344
Current liabilities:
Accounts payable	15,764	16,539
Accrued expenses and other current liabilities	50,460	34,825
Profit-sharing distributions payable	3,632	4,315
Customer payables	31,715	29,497
Total current liabilities	101,571	85,176
Acquisition earn out payables		18,390
Deferred taxes and other long-term liabilities	1,811	2,899
Total liabilities	103,382	106,465
Stockholders' equity:
Common stock, $0.001 par value; 120,000,000 shares authorized; 32,596,680 shares issued and 29,633,702 shares outstanding at June 30, 2014; 31,811,764 shares issued and outstanding at September 30, 2013	28	31
Treasury stock	(44,870)
Additional paid-in capital	223,939	206,861
Accumulated other comprehensive income	594	518
Retained earnings	138,566	107,469
Total stockholders' equity	318,257	314,879
Total liabilities and stockholders' equity	$ 421,639	$ 421,344

Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Sep. 30, 2013
Consolidated Balance Sheets
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 1,035	$ 891
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	120,000,000	120,000,000
Common stock, shares issued	32,596,680	31,811,764
Common stock, shares outstanding	29,633,702	31,811,764

Consolidated Statements of Operations (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Consolidated Statements of Operations
Revenue	$ 100,307	$ 99,673	$ 296,697	$ 307,202
Fee revenue	26,658	24,526	80,545	69,526
Total revenue	126,965	124,199	377,242	376,728
Costs and expenses:
Cost of goods sold (excluding amortization)	54,537	49,977	156,520	147,045
Profit-sharing distributions	8,254	8,649	26,683	27,002
Technology and operations	27,420	21,851	82,111	66,800
Sales and marketing	10,661	10,127	30,951	30,428
General and administrative	11,793	10,096	36,535	35,907
Amortization of contract intangibles	2,349	2,407	7,028	7,023
Depreciation and amortization	1,927	1,984	5,904	5,952
Acquisition costs and related fair value adjustments	(18,564)	239	(18,384)	5,826
Total costs and expenses	98,377	105,330	327,348	325,983
Income from operations	28,588	18,869	49,894	50,745
Interest and other (expense) income, net	(197)	(56)	(297)	772
Income before provision for income taxes	28,391	18,813	49,597	51,517
Provision for income taxes	(10,018)	(7,525)	(18,500)	(20,822)
Net income	$ 18,373	$ 11,288	$ 31,097	$ 30,695
Basic earnings per common share (in dollars per share)	$ 0.59	$ 0.36	$ 0.98	$ 0.97
Diluted earnings per common share (in dollars per share)	$ 0.59	$ 0.35	$ 0.98	$ 0.94
Basic weighted average shares outstanding (in shares)	30,937,394	31,651,061	31,770,490	31,565,109
Diluted weighted average shares outstanding (in shares)	30,937,394	32,540,187	31,893,512	32,642,046

Consolidated Statements of Comprehensive Income (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Consolidated Statements of Comprehensive Income
Net income	$ 18,373	$ 11,288	$ 31,097	$ 30,695
Other comprehensive income (loss):
Foreign currency translation	2,238	(1,363)	76	(3,457)
Other comprehensive income (loss), net of taxes	2,238	(1,363)	76	(3,457)
Comprehensive income	$ 20,611	$ 9,925	$ 31,173	$ 27,238

Consolidated Statement of Changes in Stockholders' Equity (USD $)	Total	Treasury Stock	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income	Retained Earnings
Balance at Sep. 30, 2013	$ 314,879,000		$ 31,000	$ 206,861,000	$ 518,000	$ 107,469,000
Balance (in shares) at Sep. 30, 2013			31,811,764
Increase (Decrease) in Stockholders' Equity
Common stock repurchased	(44,873,000)	(44,870,000)	(3,000)
Common stock repurchased (in shares)		(2,962,978)
Exercise of common stock options and restricted stock awards	4,005,000			4,005,000
Exercise of common stock options and restricted stock (in shares)			784,916
Compensation expense and incremental tax benefit from grants of common stock options and restricted stock	13,073,000			13,073,000
Net income	31,097,000					31,097,000
Foreign currency translation	76,000				76,000
Balance at Jun. 30, 2014	$ 318,257,000	$ (44,870,000)	$ 28,000	$ 223,939,000	$ 594,000	$ 138,566,000
Balance (in shares) at Jun. 30, 2014		(2,962,978)	32,596,680

Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Operating activities
Net income	$ 31,097	$ 30,695
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	12,932	12,975
Gain on early extinguishment of debt		(1,000)
(Gain) loss on earn out liability	(18,390)	5,345
Stock compensation expense	9,517	10,229
Provision (benefit) for inventory allowance	222	(1,109)
Provision (benefit) for doubtful accounts	144	(243)
Incremental tax benefit from exercise of common stock options	(3,556)	(6,074)
Changes in operating assets and liabilities:
Accounts receivable	(401)	(6,352)
Inventory	(40,350)	(5,932)
Prepaid and deferred taxes	(1,698)	(826)
Prepaid expenses and other assets	1,418	4,118
Accounts payable	(774)	2,284
Accrued expenses and other	15,634	(8,608)
Profit-sharing distributions payable	(683)	(1,228)
Customer payables	2,217	(6,226)
Acquisition earn out payables		(11,422)
Other liabilities	(2,234)	199
Net cash provided by operating activities	5,095	16,825
Investing activities
Increase in goodwill and intangibles and cash paid for acquisitions	(39)	(14,719)
Purchases of property and equipment	(6,494)	(3,909)
Net cash used in investing activities	(6,533)	(18,628)
Financing activities
Repurchases of common stock	(44,873)
Repayment of notes payable		(39,000)
Payment of acquisition contingent liabilities		(8,185)
Proceeds from exercise of common stock options (net of tax)	4,006	1,394
Incremental tax benefit from exercise of common stock options	3,556	6,074
Net cash used in financing activities	(37,311)	(39,717)
Effect of exchange rate differences on cash and cash equivalents	588	65
Net decrease in cash and cash equivalents	(38,161)	(41,455)
Cash and cash equivalents at beginning of period	95,109	104,782
Cash and cash equivalents at end of period	56,948	63,327
Supplemental disclosure of cash flow information
Cash paid for income taxes	16,650	12,221
Cash paid for interest		2,029
Contingent purchase price accrued		$ 18,050

Organization	9 Months Ended
Organization	Jun. 30, 2014
Organization
Organization	1. Organization Liquidity Services, Inc. and subsidiaries (LSI or the Company) operates leading auction marketplaces for surplus and salvage assets. LSI enables buyers and sellers to transact in an efficient, automated online auction environment offering over 500 product categories. The Company’s marketplaces provide professional buyers access to a global, organized supply of surplus and salvage assets presented with digital images and other relevant product information. Additionally, LSI enables its corporate and government sellers to enhance their financial return on excess assets by providing a liquid marketplace and value-added services that integrate sales and marketing, logistics and transaction settlement into a single offering. LSI organizes its products into categories across major industry verticals such as consumer electronics, general merchandise, apparel, scientific equipment, aerospace parts and equipment, technology hardware, energy equipment, industrial capital assets, fleet and transportation equipment and specialty equipment. The Company’s marketplaces are www.liquidation.com, www.govliquidation.com, www.govdeals.com, www.networkintl.com, www.truckcenter.com, www.secondipity.com, and www.go-dove.com. LSI has one reportable segment consisting of operating auction marketplaces for sellers and buyers of surplus, salvage and scrap assets.

Summary of Significant Accounting Policies

9 Months Ended

Jun. 30, 2014

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Unaudited Interim Financial Information

The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) for interim financial information. Accordingly, they do not include all of the information and notes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments, consisting of normal, recurring adjustments, considered necessary for a fair presentation have been included. The change in fair value of acquisition earn out payables in the prior period has been reclassified to conform to the current period’s presentation in the consolidated statement of cash flows. The information disclosed in the notes to the consolidated financial statements for these periods is unaudited. Operating results for the three months ended June 30, 2014 are not necessarily indicative of the results that may be expected for the year ending September 30, 2014 or any future period. Fee revenue is revenue earned under the consignment model, as well as other fee revenue, and is presented separately as it accounts for more than 10% of total revenue.

The Company has evaluated subsequent events through the date that these financial statements were issued and filed with the Securities and Exchange Commission.

New Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board (FASB) issued a new standard that will change the way the Company recognizes revenue and significantly expand the disclosure requirements for revenue arrangements. The new standard will be effective for the Company beginning on October 1, 2017, and may be adopted either retrospectively or on a modified retrospective basis whereby the new standard would be applied to new and existing arrangements with remaining performance obligations as of the effective date, with a cumulative catch-up adjustment recorded to retained earnings at the effective date for existing arrangements with remaining performance obligations. Early adoption is not permitted. The Company is currently evaluating the methods of adoption allowed by the new standard and the effect that adoption of the standard is expected to have on the consolidated financial statements and related disclosures. As a result, the Company’s evaluation of the effect of the new standard will likely extend over several future periods.

In February 2013, the FASB issued Accounting Standards Update (ASU) 2013-02, Comprehensive Income (Topic 220)—Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which amends existing guidance by requiring that additional information be disclosed about items reclassified out of accumulated other comprehensive income. The additional information includes separately stating the total change for each component of other comprehensive income and separately disclosing both current-period other comprehensive income and reclassification adjustments. Entities are also required to present, either on the face of the income statement or in the notes to the financial statements, significant amounts reclassified out of accumulated other comprehensive income as separate line items of net income but only if the entire amount reclassified must be reclassified to net income in the same reporting period. For amounts that are not required to be reclassified in their entirety to net income, an entity must cross-reference to other disclosures that provide additional detail about those amounts. ASU 2013-02 was effective in the Company’s fiscal 2014 first quarter. Adoption of the disclosure requirements did not have a significant impact on the consolidated financial statements.

Business Combinations

The Company recognizes all of the assets acquired, liabilities assumed, contractual contingencies, and contingent consideration at their fair value on the acquisition date. Acquisition-related costs are recognized separately from the acquisition and expensed as incurred. Generally, restructuring costs incurred in periods subsequent to the acquisition date are expensed when incurred. Subsequent changes to the purchase price (i.e., working capital adjustments) or other fair value adjustments determined during the measurement period are recorded as an adjustment to goodwill, with the exception of contingent consideration, which is expensed in the period it is modified. All subsequent changes to a valuation allowance or uncertain tax position that relate to the acquired company and existed at the acquisition date that occur both within the measurement period and as a result of facts and circumstances that existed at the acquisition date are recognized as an adjustment to goodwill. All other changes in valuation allowances are recognized as a reduction or increase to income tax expense.

Accounts Receivable

Accounts receivable are recorded at the invoiced amount and are non-interest bearing. The Company maintains an allowance for doubtful accounts to reserve for potentially uncollectible receivables. Allowances are based on management’s judgment, which considers historical experience and specific knowledge of accounts where collectability may not be probable. The Company makes provisions based on historical bad debt experience, a specific review of all significant outstanding invoices and an assessment of general economic conditions.

Earnings per Share

Basic net income attributable to common stockholders per share is computed by dividing net income attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted net income attributable to common stockholders per share includes the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. The Company had 1,901,976 unvested restricted shares outstanding at June 30, 2014, which were issued at prices ranging from $7.48 to $52.55, of which 401,753 and 254,855, and 206,546 and 431,014 shares have been excluded in the calculation of diluted income per share for the three and nine months ended June 30, 2014 and 2013, respectively, due to the difference between the issuance price and the average market price for the period in which they have been outstanding. The Company has also excluded the following stock options in its calculation of diluted income per share because the option exercise prices were greater than the average market prices for the applicable period:

(a) for the three months ended June 30, 2014, 754,994 options;

(b) for the nine months ended June 30, 2014, 574,477 options;

(d) for the nine months ended June 30, 2013, 151,291 options.

The following summarizes the potential outstanding common stock of the Company as of the dates set forth below:

	Three Months Ended June30,				Nine Months Ended June 30,
	2014		2013		2014		2013
	(unaudited)
	(dollars in thousands, except per share amounts)
Weighted average shares calculation:
Basic weighted average shares outstanding	30,937,394		31,651,061		31,770,490		31,565,109
Treasury stock effect of options and restricted stock	—		889,126		123,022		1,076,937

Diluted weighted average common shares outstanding	30,937,394		32,540,187		31,893,512		32,642,046

Net income	$	18,373	$	11,288	$	31,097	$	30,695
Basic income per common share	$	0.59	$	0.36	$	0.98	$	0.97
Diluted income per common share	$	0.59	$	0.35	$	0.98	$	0.94

Stock-Based Compensation

The Company estimates the fair value of share-based awards on the date of grant. The fair value of stock options is determined using the Black-Scholes option-pricing model. The fair value of restricted stock awards is based on the closing price of the Company’s common stock on the date of grant. The determination of the fair value of the Company’s stock option awards and restricted stock awards is based on a variety of factors including, but not limited to, the Company’s common stock price, expected stock price volatility over the expected life of awards, and actual and projected exercise behavior. Additionally, the Company has estimated forfeitures for share-based awards at the dates of grant based on historical experience, adjusted for future expectation. The forfeiture estimate is revised as necessary if actual forfeitures differ from these estimates.

The Company issues restricted stock awards where restrictions lapse upon either the passage of time (service vesting), achieving performance targets, or some combination of these restrictions. For those restricted stock awards with only service conditions, the Company recognizes compensation cost on a straight-line basis over the explicit service period. For awards with both performance and service conditions, the Company starts recognizing compensation cost over the remaining service period, when it is probable the performance condition will be met. For stock awards that contain performance vesting conditions, the Company excludes these awards from diluted earnings per share computations until the contingency is met as of the end of that reporting period. For awards to non-employees (who are not directors), the Company records compensation cost when the performance condition is met.

The Company presents the cash flows resulting from the tax benefits resulting from tax deductions in excess of the compensation cost recognized for those options (excess tax benefits) as a financing activity with a corresponding operating cash outflow in the Consolidated Statements of Cash Flows.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

Defense Logistics Agency (DLA) Disposition Services Contracts	9 Months Ended
	Jun. 30, 2014
Defense Logistics Agency (DLA) Disposition Services Contracts
Defense Logistics Agency (DLA) Disposition Services Contracts	3. Defense Logistics Agency (DLA) Disposition Services Contracts The Company has a Surplus Contract with the DLA Disposition Services in which the base term expired in February 2012 with two one year renewal options. The Department of Defense (DoD) has exercised both renewal options. In January 2014, the DoD awarded the Company with a follow-on contract to extend the terms of the Surplus Contract for a base term of ten months with two one-month renewal option periods. Under the Surplus Contract, the Company is required to purchase all usable surplus property offered to the Company by the DoD at a fixed percentage equal to 1.8% of the DoD’s original acquisition value (OAV). The Company retains 100% of the profits from the resale of the property and bears all of the costs for the merchandising and sale of the property. Included in Accrued expenses and other current liabilities in the Consolidated Balance Sheet is a liability to the DoD of approximately $26,675,000 and $9,257,000 for inventory as of June 30, 2014 and September 30, 2013, respectively. The Surplus Contract contains a provision providing for a mutual termination of the contract for convenience. As a result of the Surplus Contract, the Company is the sole remarketer of all DoD surplus turned into the DLA Disposition Services available for sale within the United States, Puerto Rico, and Guam. The DoD, in accordance with the award of the next (third) surplus contract, split the contract into a rolling stock and a non-rolling stock contract; with bidding on these two surplus contracts held on April 1 and 2, 2014. On April 1, 2014, the Company was the high bidder for the non-rolling stock surplus contract with a bid equal to 4.35% of the DoD’s OAV. The non-rolling stock surplus contract has a base term of two years with four one-year renewal options. Following the bidding event on April 2, 2014 for the DoD rolling stock contract, the Company withdrew from the live auction bidding for this contract. Bidding reached a level that the Company determined would be economically unsustainable under the terms of the new contract, jeopardizing the high level of service the Company has historically provided the agency client. The price the Company will pay for inventory under the new non-rolling stock contract is expected to increase from 1.8% to 4.35% of OAV, resulting in significantly higher Cost of Goods Sold (COGS) in fiscal year 2015 and beyond. Additionally, the Company expects to cease the sale of DoD rolling stock under the new contract, which has historically accounted for approximately 30-35% of the overall revenue for the current DoD Surplus contract, resulting in lower revenue in future periods. The Company will continue to operate its existing DoD surplus contract to sell all useable surplus assets of the DoD, including non-rolling stock assets (but excluding rolling stock as discussed below), for the base term ending December 2014, with two additional one-month renewal options. As previously announced, sales of selected rolling stock and certain other assets under the Company’s Surplus Contract have ceased at the request of the DLA pending further review of the impact of regulatory rules, unrelated to the Company’s performance or conduct, on the DLA rolling stock property stream. This action has resulted in the cancellation of selected sales during the June quarter as well as future sales of selected assets. These developments have and will adversely impact its financial results for the Company’s fiscal third quarter ended June 30, 2014 and for its fiscal year 2014. The Company has a Scrap Contract with the DLA Disposition Services in which the base term expired in June 2012 with three one year renewal options. The DoD has exercised all three renewal options. Under the terms of the Scrap Contract, the Company is required to purchase all scrap government property referred to it by the DLA Disposition Services. The Company distributes to the DLA Disposition Services 77% of the profits realized from the ultimate sale of the inventory, after deduction for allowable expenses, as provided for under the terms of the contract. The Contract also has a performance incentive that allows the Company to receive up to an additional 2% of the profit sharing distribution. This incentive is measured annually on June 30th, and is applied to the prior 12 months. The Company earned a performance incentive for the 12 months ended June 30, 2014, of approximately $1,326,000, in the quarter ended June 30, 2014. For the three and nine months ended June 30, 2014 and 2013 profit-sharing distributions to the DLA Disposition Services under the Scrap Contract were $8,255,000 and $26,683,000; and $8,649,000 and $27,001,000, respectively, including accrued amounts, as of June 30, 2014 and 2013, of $3,632,000 and $2,811,000, respectively. The Scrap Contract may be terminated by either the Company or the DLA Disposition Services if the rate of return performance ratio does not exceed specified benchmark ratios for two consecutive quarterly periods and the preceding twelve months. The Company has performed in excess of the benchmark ratios throughout the contract period through June 30, 2014. As a result of the Scrap Contract, the Company is the sole remarketer of all U.S. Department of Defense scrap turned into the DLA Disposition Services available for sale within the United States, Puerto Rico, and Guam.

- Definition

The entire disclosure for long-term contracts or programs.

+ References+ Details

Acquisitions

9 Months Ended

Jun. 30, 2014

Acquisitions

Acquisitions

4. Acquisitions

National Electronic Service Association (NESA)

On November 1, 2012, the Company acquired the assets and assumed liabilities of National Electronic Service Association (NESA) in an all cash transaction. The acquisition price included an upfront cash payment of approximately $18.3 million and an earn-out payment. Under the terms of the agreement, the earn-out is based on EBITDA earned by NESA during the 36-48 months after closing. EBITDA growth used in the calculation is capped at 20% of prior period. The Company’s estimate for the total payout ranges from zero to a maximum of $37.7 million. The Company’s estimate of the fair value of the earn-out as of the date of acquisition was $18.0 million. Based upon revised projections and as a result of unfavorable developments in the business during the quarter, the Company has estimated that the fair value of the earn-out as of June 30, 2014 is zero and has reversed the liability of $18,622,000 with a corresponding reduction (credit) in the Acquisitions Costs line in the Consolidated Statements of Operations for the three and nine months ended June 30, 2014. NESA is a Canadian provider of returns management, refurbishment and reverse logistics services for high-value consumer products. NESA provides expertise and focused services to Fortune 1000 companies in the management of Consumer Electronics, Telecommunications, and Information Technology products.

Under the acquisition method of accounting, the total estimated purchase price is allocated to NESA’s net tangible and intangible assets acquired based on their estimated fair values as of November 1, 2012. Based on management’s valuation of the fair value of tangible and intangible assets acquired and liabilities assumed, the purchase price was allocated as follows:

	Consideration Amount
	(in thousands)
Cash	$	3,760
Goodwill	27,009
Vendor contract intangible asset	3,936
Covenants not to compete	1,400
Other intangible asset	225
Property and equipment	234
Accrued liabilities	(204		)
Total consideration	$	36,360

Goodwill was created as part of the acquisition as the Company acquired an experienced and knowledgeable workforce, 75% of which is expected to be tax deductible as a result of the asset purchase structure of the transaction. The amount of revenue from NESA since the acquisition date and the related supplemental pro forma information is not significant and it is impracticable for us to determine the amount of earnings for NESA.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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-Topic 805

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1524-128463

+ Details

Goodwill

9 Months Ended

Jun. 30, 2014

Goodwill.

Goodwill

5. Goodwill

The goodwill of acquired companies is primarily related to the acquisition of an experienced and knowledgeable workforce. The following summarizes the Company’s goodwill activity for the periods indicated:

	Goodwill
	(in thousands)
Balance at September 30, 2013	$	211,711
Translation adjustments	747
Balance at June 30, 2014	$	212,458

Intangible Assets

9 Months Ended

Jun. 30, 2014

Intangible Assets

Intangible Assets

6. Intangible Assets

Intangible assets at June 30, 2014 and September 30, 2013 consisted of the following:

		June 30, 2014							September 30, 2013
	Useful Life (in years)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
	(dollars in thousands)
Contract intangibles	2 - 5	$	33,300	$	(19,980	)	$	13,320	$	37,236	$	(16,696	)	$	20,540
Brand and technology	3 - 5	5,957		(2,558		)	3,399		5,965		(1,666		)	4,299
Covenants not to compete	3 - 5	4,391		(2,059		)	2,332		4,440		(1,439		)	3,001
Patent and trademarks	3 - 10	659		(238		)	421		509		(144		)	365
Total intangible assets, net							$	19,472						$	28,205

Future expected amortization of intangible assets at June 30, 2014 was as follows:

Years ending September 30,	Future Amortization
	(in thousands)
2014 (remaining three months)	$	2,345
2015	9,376
2016	6,289
2017	1,269
2018 and after	193
Total	$	19,472

Debt	9 Months Ended
Debt	Jun. 30, 2014
Debt
Debt	7. Debt Senior Credit Facility The Company entered into a senior credit facility (the Agreement) with a bank, which provides for borrowings up to $75.0 million, as amended. On March 11, 2014, the Company amended this credit facility extending the term to May 31, 2015. Borrowings under the Agreement bear interest at an annual rate equal to the 30 day LIBOR rate plus 1.25% (1.402% at June 30, 2014) due monthly. As of September 30, 2013 and June 30, 2014, the Company had no outstanding borrowings under the Agreement, and the Company’s borrowing availability was $67.8 million and $64.9 million, respectively, due to issued letters of credit for $7.2 million and $10.1 million, respectively. Borrowings under the Agreement are secured by substantially all of the assets of the Company. The Agreement contains certain financial and non-financial restrictive covenants including, among others, the requirements to maintain a minimum level of earnings before interest, income taxes, depreciation and amortization (EBITDA) and a minimum debt coverage ratio. As of June 30, 2014, the Company was in compliance with these covenants. Subordinated Note In conjunction with the Jacobs Trading acquisition, the Company issued a $40,000,000 seller subordinated 5% unsecured note. The note was repaid in full in November 2012. In conjunction with the repayment, the Company received a $1.0 million discount on the principal. This gain on the early extinguishment of debt has been reflected in interest expense and other income (expense) in the Consolidated Statement of Operations.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

Income Taxes	9 Months Ended
Income Taxes	Jun. 30, 2014
Income Taxes
Income Taxes	8. Income Taxes The Company’s interim effective income tax rate is based on management’s best current estimate of the expected annual effective income tax rate. The Company estimates that its fiscal year 2014 effective tax rate will be approximately 37.3%. The Company applies the guidance related to uncertainty in income taxes. The Company has concluded that there were no uncertain tax positions identified during its analysis. The Company’s policy is to recognize interest and penalties in the period in which they occur in the income tax provision. The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction, various state and local jurisdictions and in foreign jurisdictions, primarily Canada and the U.K. Currently, the Company is subject to income tax examination for fiscal 2011. The Company anticipates no material tax liability to arise from this examination. The statute of limitations for U.S. federal income tax returns for years prior to fiscal 2010 is now closed. However, certain tax attribute carryforwards that were generated prior to fiscal 2010 may be adjusted upon examination by tax authorities if they are utilized.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References+ Details

Stockholders' Equity

9 Months Ended

Jun. 30, 2014

Stockholders' Equity

Stockholders' Equity

9. Stockholders’ Equity

Share Repurchase Program

The Company’s Board of Directors has approved the repurchase of up to $101.9 million in shares under a share repurchase program. Under the program, the Company is authorized to repurchase the issued and outstanding shares of common stock. Share repurchases may be made through open market purchases, privately negotiated transactions or otherwise, at times and in such amounts as management deems appropriate. The timing and actual number of shares repurchased will depend on a variety of factors including price, corporate and regulatory requirements and other market conditions. The repurchase program may be discontinued or suspended at any time, and will be funded using the Company’s available cash. The Company’s Board of Directors reviews the share repurchase program periodically, the last such review having occurred in February 2014. A summary of the Company’s share repurchase activity from fiscal year 2009 to the three months ended December 31, 2013 March 31, 2014, and June 30, 2014 is as follows:

Period

Total Number of Shares
Purchased

Average Price Paid per
Share

Total Cash Paid for
Shares Purchased

Approximate Dollar Value
of Shares that May Yet Be
Purchased Under the
Plans or Programs(1)

2009

707,462

5.50

3,874,000

6,126,000

2010

1,225,019

11.53

14,471,000

1,655,000

2011

229,575

15.39

3,541,000

18,114,000

2012

505,067

59.41

30,000,000

18,114,000

2013

—

31,000,000

3 Months Ending 12/31/13

—

31,000,000

3 Months Ending 3/31/14

128,566

23.87

3,057,000

46,943,000

3 Months Ending 6/30/14

2,834,412

15.48

41,816,000

5,127,000

(1) On December 2, 2008, the Company’s Board of Directors approved a share repurchase program, under which the Company was authorized to repurchase up to $10.0 million of the issued and outstanding shares of Company common stock. On each of February 2, 2010, November 30, 2010 and May 31, 2011, the Company’s Board of Directors approved an additional $10.0 million for the share repurchase program. On May 17, 2012, the Company’s Board of Directors approved an additional $30.0 million for the share repurchase program. On December 12, 2013, the Company’s Board of Directors approved an additional approximately $12.9 million for the share repurchase program. On February 5, 2014, the Company’s Board of Directors approved an additional $19.0 million for the share repurchase program.

2006 Omnibus Long-Term Incentive Plan (the 2006 Plan)

Under the 2006 Plan, as amended, 10,000,000 shares of common stock were available for issuance. At September 30, 2012, there were 2,553,574 shares remaining reserved for issuance in connection with awards under the 2006 Plan. During fiscal year 2013, the Company granted options to purchase 171,994 shares to employees and directors with exercise prices between $29.47 and $46.72, and options to purchase 32,244 shares were forfeited. During fiscal year 2013, the Company granted 997,857 restricted shares to employees and directors at prices ranging from $29.47 to $42.47, and 403,083 restricted shares were forfeited. During the twelve months ended September 30, 2013, the Company issued 335,000 restricted shares and cancelled 281,500 issued restricted shares to a non-employee that vest based on performance conditions. At September 30, 2013, there were 1,819,050 shares remaining reserved for issuance in connection with awards under the 2006 Plan. During the nine months ended June 30, 2014, the Company issued options to purchase 427,556 shares to employees and directors at prices ranging from $21.53 to $24.19, and options to purchase 180,968 shares were forfeited. During the nine months ended June 30, 2014, the Company issued 1,021,143 restricted shares to employees and directors at prices ranging from $13.57 to $26.71, and 245,458 restricted shares were forfeited. At June 30, 2014, there were 796,777 shares remaining reserved for issuance in connection with awards under the 2006 Plan. The maximum number of shares subject to options or stock appreciation rights that can be awarded under the 2006 Plan to any person is 1,000,000 per year. The maximum number of shares that can be awarded under the 2006 Plan to any person, other than pursuant to an option or stock appreciation right, is 700,000 per year. These restricted shares and options generally vest over a period of one to four years conditioned on continued employment for the incentive period.

Stock Option Activity

A summary of the Company’s stock option activity for the year ended September 30, 2013, the three months ended December 31, 2013, March 31, 2014, and June 30, 2014 is as follows:

	Options		Weighted- Average Exercise Price
Options outstanding at September 30, 2012	1,675,795		$	13.84
Options granted	171,994		35.76
Options exercised	(223,139	)	11.35
Options canceled	(32,244	)	18.67
Options outstanding at September 30, 2013	1,592,406		16.46
Options granted	348,002		22.60
Options exercised	(52,374	)	8.95
Options canceled	(15,747	)	30.11
Options outstanding at December 31, 2013	1,872,287		17.70
Options granted	79,554		21.53
Options exercised	(151,605	)	11.65
Options canceled	(146,083	)	15.73
Options outstanding at March 31, 2014	1,654,153		18.61
Options granted	—		—
Options exercised	(163,359	)	10.86
Options canceled	(19,138	)	26.68
Options outstanding at June 30, 2014	1,471,656		19.36
Options exercisable at June 30, 2014	882,084		15.73

The intrinsic value and weighted average remaining contractual life in years of outstanding and exercisable options at June 30, 2014 is approximately $3,179,000 and 6.30 and $2,987,000 and 4.54, respectively, based on a stock price of $15.76 on June 30, 2014. Over the last three years, volatility rates have ranged from 50.90% - 60.61%, a dividend rate of 0%, risk free interest rates have ranged from 0.12% - 1.21%, and expected forfeiture rates have ranged from 19.00% - 22.80%.

Restricted Share Activity

A summary of the Company’s restricted share activity for the year ended September 30, 2013, the three months ended December 31, 2013, March 31, 2014, and June 30, 2014 is as follows:

	Restricted Shares		Weighted- Average Fair Value
Unvested restricted shares at September 30, 2012	1,399,609		$	22.51
Restricted shares granted	997,857		36.97
Restricted shares vested	(450,514	)	21.18
Restricted shares canceled	(403,083	)	35.39
Unvested restricted shares at September 30, 2013	1,543,869		28.89
Restricted shares granted	567,331		22.38
Restricted shares vested	(336,271	)	22.43
Restricted shares canceled	(100,307	)	19.81
Unvested restricted shares at December 31, 2013	1,674,622		28.52
Restricted shares granted	22,325		22.75
Restricted shares vested	(50,134	)	32.16
Restricted shares canceled	(89,311	)	24.20
Unvested restricted shares at March 31, 2014	1,557,502		28.57
Restricted shares granted	431,487		13.81
Restricted shares vested	(31,173	)	35.50
Restricted shares canceled	(55,840	)	30.18
Unvested restricted shares at June 30, 2014	1,901,976		25.06

The intrinsic value and weighted average remaining contractual life in years of unvested restricted shares at June 30, 2014 is approximately $29,975,000 and 8.77, respectively, based on a stock price of $15.76 on June 30, 2014.

Fair Value Measurement

9 Months Ended

Jun. 30, 2014

Fair Value Measurement

Fair Value Measurement

10. Fair Value Measurement

The Company measures and records in the accompanying consolidated financial statements certain liabilities at fair value on a recurring basis. Authoritative guidance issued by the FASB establishes a fair value hierarchy for those instruments measured at fair value that distinguishes between assumptions based on market data (observable inputs) and the Company’s assumptions (unobservable inputs). On January 1, 2012, the Company adopted ASU 2011-04, Fair Value Measurement: Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS, which amended FASB ASC Topic 820, Fair Value Measurement. Adoption of the disclosure requirements did not have a material impact on the Company’s financial position or results of operations. The hierarchy consists of three levels:

Level 1 Quoted market prices in active markets for identical assets or liabilities;

Level 2 Inputs other than Level 1 inputs that are either directly or indirectly observable; and

Level 3 Unobservable inputs developed using estimates and assumptions developed by the Company, which reflect those that a market participant would use.

As of June 30, 2014 and September 30, 2013, the Company had no Level 1 or Level 2 assets or liabilities that were recorded at fair value on a recurring basis. As of September 30, 2013 and June 30, 2014, the Company’s liability for the earn-out related to the National Electronic Service Association acquisition of $18,390,000 and $0, respectively, is the only liability measured at fair value on a recurring basis and is classified as Level 3 within the fair value hierarchy. The changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value for the year ended September 30, 2013 and the nine months ended June 30, 2014 are as follows ($ in thousands):

	Level 3 Liabilities
Balance at September 30, 2012	$	14,511
Acquisition contingent consideration	18,050
Settlements	(19,608		)
Change in fair value of contingent consideration	5,437
Balance at September 30, 2013	18,390
Acquisition contingent consideration	—
Settlements	—
Change in fair value of contingent consideration	(18,390		)
Balance at June 30, 2014	$	—

When valuing its Level 3 liabilities, the Company gives consideration to operating results, financial condition, economic and/or market events, and other pertinent information that would impact its estimate of the expected earn-out payment. The valuation procedures are primarily based on management’s projection of EBITDA for the acquired businesses and applying a discount to the expected earn out payments to estimate fair value. Discount rates range from 2.0% to 6.0% and are based on the Company’s cost of borrowing. Changes in the discount rate are not expected to have a material impact on the fair value of these liabilities. Because of the inherent uncertainty, this estimated value may differ significantly from the value that would have been used had a ready market for the liability existed, and it is reasonably possible that the difference could be material. Changes in fair value of the Company’s Level 3 liabilities are recorded in Acquisition Costs in the Consolidated Statements of Operations.

The Company’s financial assets not measured at fair value are cash and cash equivalents (which includes cash and commercial paper with original maturities of less than 90 days). The Company believes the carrying value approximates fair value due to the short term maturity of these instruments.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References+ Details

Defined Benefit Pension Plan

9 Months Ended

Jun. 30, 2014

Defined Benefit Pension Plan

Defined Benefit Pension Plan

11. Defined Benefit Pension Plan

Certain employees of GoIndustry, which the Company acquired in July 2012, are covered by a qualified defined benefit pension plan.

The net periodic benefit cost recognized for the three and nine months ended June 30, 2014 and 2013, included the following components:

	Three Months Ended June 30,						Nine Months Ended June 30,
Qualified Defined Benefit Pension Plan	2014			2013			2014			2013
	(dollars in thousands)
Service cost	—			—			—			—
Interest cost	$	290		$	266		$	856		$	804
Expected return on plan assets	(347		)	(267		)	(1,005		)	(798		)
Amortization of prior service cost	—			—			—			—
Amortization of actuarial (gain)/loss	—			—			—			—
Amortization of transitional obligation/(asset)	—			—			—			—
Total net periodic benefit cost	$	(57	)	$	(1	)	$	(149	)	$	6

Legal Proceedings and Contingencies	9 Months Ended
Legal Proceedings and Contingencies	Jun. 30, 2014
Legal Proceedings and Contingencies
Legal Proceedings and Contingencies	12. Legal Proceedings and Contingencies The Company is subject to litigation, including the litigation described below, and other claims from time to time in the ordinary course of business. The Company expects that the outcome of such proceedings, individually or in the aggregate, will not have a material adverse effect on its financial condition or results of operations. Although the Company cannot predict the outcome of legal or other proceedings with certainty, GAAP requires the Company to disclose an estimate of the reasonably possible loss or range of loss or make a statement that such an estimate cannot be made for contingencies where there is at least a reasonable possibility that a loss may have been incurred. The Company implements a process to determine an estimate of the reasonably possible loss or range of loss before it concludes and discloses that an estimate cannot be made. On July 14, 2014, Leonard Howard (the “Plaintiff”), individually and on behalf of all other similarly situated stockholders, filed a putative class action complaint in the United States District Court for the District of Columbia against the Company and its chief executive officer, chief financial officer, and chief accounting officer. The complaint claims that the defendants violated Sections 10(b) and Section 20(a) of the Securities Exchange Act of 1934 and Rule 10b-5, by, among other things, misrepresenting or omitting material facts regarding the Company’s growth initiative, growth potential, and financial and operating conditions. The Plaintiff seeks unspecified compensatory damages and costs and expenses, including attorneys’ and experts’ fees. The Company believes the allegations are without merit and intends to defend against this action vigorously. Given the early stage of this action, the fact that an indeterminate amount of damages is sought and the inherent uncertainties of litigation, the Company cannot estimate a range of the potential liability, if any, at this time.

Summary of Significant Accounting Policies (Policies)

9 Months Ended

Jun. 30, 2014

Summary of Significant Accounting Policies

Unaudited Interim Financial Information

Unaudited Interim Financial Information

The Company has evaluated subsequent events through the date that these financial statements were issued and filed with the Securities and Exchange Commission.

New Accounting Pronouncements

New Accounting Pronouncements

Business Combinations

Business Combinations

Accounts Receivable

Accounts Receivable

Earnings per Share

Earnings per Share

(a) for the three months ended June 30, 2014, 754,994 options;

(b) for the nine months ended June 30, 2014, 574,477 options;

(d) for the nine months ended June 30, 2013, 151,291 options.

The following summarizes the potential outstanding common stock of the Company as of the dates set forth below:

	Three Months Ended June30,				Nine Months Ended June 30,
	2014		2013		2014		2013
	(unaudited)
	(dollars in thousands, except per share amounts)
Weighted average shares calculation:
Basic weighted average shares outstanding	30,937,394		31,651,061		31,770,490		31,565,109
Treasury stock effect of options and restricted stock	—		889,126		123,022		1,076,937

Diluted weighted average common shares outstanding	30,937,394		32,540,187		31,893,512		32,642,046

Net income	$	18,373	$	11,288	$	31,097	$	30,695
Basic income per common share	$	0.59	$	0.36	$	0.98	$	0.97
Diluted income per common share	$	0.59	$	0.35	$	0.98	$	0.94

Stock-Based Compensation

Stock-Based Compensation

- Definition

Disclosure of accounting policy for completed business combinations (purchase method, acquisition method or combination of entities under common control). This accounting policy may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction generally discloses the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.

+ References+ Details

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

+ References+ Details

- Definition

Disclosure of accounting policy for trade and other accounts receivables. This disclosure may include the basis at which such receivables are carried in the entity's statements of financial position (for example, net realizable value), how the entity determines the level of its allowance for doubtful accounts, when impairments, charge-offs or recoveries are recognized, and the entity's income recognition policies for such receivables, including its treatment of related fees and costs, its treatment of premiums, discounts or unearned income, when accrual of interest is discontinued, how the entity records payments received on nonaccrual receivables and its policy for resuming accrual of interest on such receivables. If the enterprise holds a large number of similar loans, disclosure may include the accounting policy for the anticipation of prepayments and significant assumptions underlying prepayment estimates for amortization of premiums, discounts, and nonrefundable fees and costs.

+ References+ Details

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Jun. 30, 2014

Summary of Significant Accounting Policies

Summary of stock options excluded in calculation of diluted income per share

(a) for the three months ended June 30, 2014, 754,994 options;

(b) for the nine months ended June 30, 2014, 574,477 options;

(d) for the nine months ended June 30, 2013, 151,291 options.

Summary of potential outstanding common stock

	Three Months Ended June30,				Nine Months Ended June 30,
	2014		2013		2014		2013
	(unaudited)
	(dollars in thousands, except per share amounts)
Weighted average shares calculation:
Basic weighted average shares outstanding	30,937,394		31,651,061		31,770,490		31,565,109
Treasury stock effect of options and restricted stock	—		889,126		123,022		1,076,937

Diluted weighted average common shares outstanding	30,937,394		32,540,187		31,893,512		32,642,046

Net income	$	18,373	$	11,288	$	31,097	$	30,695
Basic income per common share	$	0.59	$	0.36	$	0.98	$	0.97
Diluted income per common share	$	0.59	$	0.35	$	0.98	$	0.94

Acquisitions (Tables) (NESA)

9 Months Ended

Jun. 30, 2014

NESA

Acquisitions

Schedule of fair value of tangible and intangible assets acquired and liabilities assumed

	Consideration Amount
	(in thousands)
Cash	$	3,760
Goodwill	27,009
Vendor contract intangible asset	3,936
Covenants not to compete	1,400
Other intangible asset	225
Property and equipment	234
Accrued liabilities	(204		)
Total consideration	$	36,360

Goodwill (Tables)

9 Months Ended

Jun. 30, 2014

Goodwill.

Summary of goodwill activity

	Goodwill
	(in thousands)
Balance at September 30, 2013	$	211,711
Translation adjustments	747
Balance at June 30, 2014	$	212,458

Intangible Assets (Tables)

9 Months Ended

Jun. 30, 2014

Intangible Assets

Schedule of composition of intangible assets

		June 30, 2014							September 30, 2013
	Useful Life (in years)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
	(dollars in thousands)
Contract intangibles	2 - 5	$	33,300	$	(19,980	)	$	13,320	$	37,236	$	(16,696	)	$	20,540
Brand and technology	3 - 5	5,957		(2,558		)	3,399		5,965		(1,666		)	4,299
Covenants not to compete	3 - 5	4,391		(2,059		)	2,332		4,440		(1,439		)	3,001
Patent and trademarks	3 - 10	659		(238		)	421		509		(144		)	365
Total intangible assets, net							$	19,472						$	28,205

Schedule of future expected amortization of intangible assets

Future expected amortization of intangible assets at June 30, 2014 was as follows:

Years ending September 30,	Future Amortization
	(in thousands)
2014 (remaining three months)	$	2,345
2015	9,376
2016	6,289
2017	1,269
2018 and after	193
Total	$	19,472

Stockholders' Equity (Tables)

9 Months Ended

Jun. 30, 2014

Stockholders' Equity

Summary of share repurchase activity

Period

Total Number of Shares
Purchased

Average Price Paid per
Share

Total Cash Paid for
Shares Purchased

Approximate Dollar Value
of Shares that May Yet Be
Purchased Under the
Plans or Programs(1)

2009

707,462

5.50

3,874,000

6,126,000

2010

1,225,019

11.53

14,471,000

1,655,000

2011

229,575

15.39

3,541,000

18,114,000

2012

505,067

59.41

30,000,000

18,114,000

2013

—

31,000,000

3 Months Ending 12/31/13

—

31,000,000

3 Months Ending 3/31/14

128,566

23.87

3,057,000

46,943,000

3 Months Ending 6/30/14

2,834,412

15.48

41,816,000

5,127,000

Summary of stock option activity

	Options		Weighted- Average Exercise Price
Options outstanding at September 30, 2012	1,675,795		$	13.84
Options granted	171,994		35.76
Options exercised	(223,139	)	11.35
Options canceled	(32,244	)	18.67
Options outstanding at September 30, 2013	1,592,406		16.46
Options granted	348,002		22.60
Options exercised	(52,374	)	8.95
Options canceled	(15,747	)	30.11
Options outstanding at December 31, 2013	1,872,287		17.70
Options granted	79,554		21.53
Options exercised	(151,605	)	11.65
Options canceled	(146,083	)	15.73
Options outstanding at March 31, 2014	1,654,153		18.61
Options granted	—		—
Options exercised	(163,359	)	10.86
Options canceled	(19,138	)	26.68
Options outstanding at June 30, 2014	1,471,656		19.36
Options exercisable at June 30, 2014	882,084		15.73

Summary of restricted share activity

	Restricted Shares		Weighted- Average Fair Value
Unvested restricted shares at September 30, 2012	1,399,609		$	22.51
Restricted shares granted	997,857		36.97
Restricted shares vested	(450,514	)	21.18
Restricted shares canceled	(403,083	)	35.39
Unvested restricted shares at September 30, 2013	1,543,869		28.89
Restricted shares granted	567,331		22.38
Restricted shares vested	(336,271	)	22.43
Restricted shares canceled	(100,307	)	19.81
Unvested restricted shares at December 31, 2013	1,674,622		28.52
Restricted shares granted	22,325		22.75
Restricted shares vested	(50,134	)	32.16
Restricted shares canceled	(89,311	)	24.20
Unvested restricted shares at March 31, 2014	1,557,502		28.57
Restricted shares granted	431,487		13.81
Restricted shares vested	(31,173	)	35.50
Restricted shares canceled	(55,840	)	30.18
Unvested restricted shares at June 30, 2014	1,901,976		25.06

Fair Value Measurement (Tables)

9 Months Ended

Jun. 30, 2014

Fair Value Measurement

Schedule of changes in liabilities measured at fair value for which Level 3 inputs used to determine fair value

The changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value for the year ended September 30, 2013 and the nine months ended June 30, 2014 are as follows ($ in thousands):

	Level 3 Liabilities
Balance at September 30, 2012	$	14,511
Acquisition contingent consideration	18,050
Settlements	(19,608		)
Change in fair value of contingent consideration	5,437
Balance at September 30, 2013	18,390
Acquisition contingent consideration	—
Settlements	—
Change in fair value of contingent consideration	(18,390		)
Balance at June 30, 2014	$	—

- 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.

+ References+ Details

Defined Benefit Pension Plan (Tables)

9 Months Ended

Jun. 30, 2014

Defined Benefit Pension Plan

Schedule of net periodic benefit cost recognized

	Three Months Ended June 30,						Nine Months Ended June 30,
Qualified Defined Benefit Pension Plan	2014			2013			2014			2013
	(dollars in thousands)
Service cost	—			—			—			—
Interest cost	$	290		$	266		$	856		$	804
Expected return on plan assets	(347		)	(267		)	(1,005		)	(798		)
Amortization of prior service cost	—			—			—			—
Amortization of actuarial (gain)/loss	—			—			—			—
Amortization of transitional obligation/(asset)	—			—			—			—
Total net periodic benefit cost	$	(57	)	$	(1	)	$	(149	)	$	6

Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended		9 Months Ended		3 Months Ended		9 Months Ended
	Jun. 30, 2014 Restricted shares	Jun. 30, 2013 Restricted shares	Jun. 30, 2014 Restricted shares	Jun. 30, 2013 Restricted shares	Jun. 30, 2014 Stock options	Jun. 30, 2013 Stock options	Jun. 30, 2014 Stock options	Jun. 30, 2013 Stock options	Jun. 30, 2014 Restricted shares	Mar. 31, 2014 Restricted shares	Dec. 31, 2013 Restricted shares	Sep. 30, 2013 Restricted shares	Sep. 30, 2012 Restricted shares	Jun. 30, 2014 Restricted shares Minimum	Jun. 30, 2014 Restricted shares Maximum
Awards excluded from the calculation of diluted income per share
Unvested restricted shares									1,901,976	1,557,502	1,674,622	1,543,869	1,399,609
Issue price (in dollars per share)									$ 25.06	$ 28.57	$ 28.52	$ 28.89	$ 22.51	$ 7.48	$ 52.55
Shares excluded from the calculation of diluted income per share (in shares)	401,753	206,546	254,855	431,014	754,994	151,291	574,477	151,291

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References+ Details

Summary of Significant Accounting Policies (Details 2) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Weighted average shares calculation:
Basic weighted average shares outstanding	30,937,394	31,651,061	31,770,490	31,565,109
Treasury stock effect of options and restricted stock (in shares)		889,126	123,022	1,076,937
Diluted weighted average common shares outstanding	30,937,394	32,540,187	31,893,512	32,642,046
Net income	$ 18,373	$ 11,288	$ 31,097	$ 30,695
Basic income per common share (in dollars per share)	$ 0.59	$ 0.36	$ 0.98	$ 0.97
Diluted income per common share (in dollars per share)	$ 0.59	$ 0.35	$ 0.98	$ 0.94

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References+ Details

Defense Logistics Agency (DLA) Disposition Services Contracts (Details) (USD $)	3 Months Ended		9 Months Ended			1 Months Ended		9 Months Ended		9 Months Ended		0 Months Ended		1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2013	Jan. 31, 2014 Surplus Contract renewaloption	Feb. 29, 2012 Surplus Contract renewaloption	Jun. 30, 2014 Surplus Contract	Sep. 30, 2013 Surplus Contract	Jun. 30, 2014 Surplus Contract Rolling stock Surplus contract revenue U.S. Department of Defense Minimum	Jun. 30, 2014 Surplus Contract Rolling stock Surplus contract revenue U.S. Department of Defense Maximum	Apr. 02, 2014 Sale of surplus assets of U.S. Department of Defense contract	Apr. 02, 2014 Non-rolling stock surplus contract Expected renewaloption	Jun. 30, 2012 Scrap Contract renewaloption	Jun. 30, 2014 Scrap Contract	Jun. 30, 2013 Scrap Contract	Jun. 30, 2014 Scrap Contract period renewaloption	Jun. 30, 2013 Scrap Contract	Jun. 30, 2014 Scrap Contract	Jun. 30, 2014 Scrap Contract Maximum
Defense Logistics Agency (DLA) Disposition Services Contracts
Number of renewal options							2						4	3
Term of renewal options							1 year						1 year	1 year
Base term of follow-on contract extension						10 months
Number of renewal options under follow-on contract						2
Term of each renewal option under follow-on contract						1 month
Number of renewal options exercised																	3
Usable surplus property to be purchased as a fixed percentage of DoD's original acquisition value								1.80%					4.35%
Term of contract													2 years
Profits from resale of the property retained (as a percent)								100.00%
Concentration risk (as a percent)										30.00%	35.00%
Liability for inventory included in accrued expenses and other current liabilities	$ 50,460,000		$ 50,460,000		$ 34,825,000			$ 26,675,000	$ 9,257,000
Number of surplus contracts on which bidding was held												2
Profits distributed to DLA Disposition Services (as a percent)																	77.00%
Additional profit sharing distribution (as a percent)																				2.00%
Performance incentive measurement period																	12 months
Amount of performance incentive earned																			1,326,000
Profit-sharing distributions	8,254,000	8,649,000	26,683,000	27,002,000											8,255,000	8,649,000	26,683,000	27,001,000
Profit-sharing distributions accrued	$ 3,632,000		$ 3,632,000		$ 4,315,000										$ 3,632,000	$ 2,811,000	$ 3,632,000	$ 2,811,000	$ 3,632,000
Number of consecutive quarterly periods in which performance ratio does not exceed benchmark ratios resulting in contract termination																	2
Number of preceding months in which performance ratio does not exceed benchmark ratios resulting in contract termination																	12 months

Acquisitions (Details) (USD $)			0 Months Ended	3 Months Ended	9 Months Ended				0 Months Ended
Acquisitions (Details) (USD $)	Jun. 30, 2014	Sep. 30, 2013	Nov. 02, 2012 NESA	Jun. 30, 2014 NESA	Jun. 30, 2014 NESA	Nov. 02, 2012 NESA Vendor contract intangible asset	Nov. 02, 2012 NESA Covenants not to compete	Nov. 02, 2012 NESA Other intangible asset	Nov. 02, 2012 NESA Minimum	Nov. 02, 2012 NESA Maximum
Acquisitions
Upfront cash payment			$ 18,300,000
Period after the closing date of acquisition during which EBITDA earned is used to calculate the earn-out									36 months	48 months
Percentage EBITDA growth capped			20.00%
Possible total earn out payment, low end of range			0
Possible total earn out payment, high end of range			37,700,000
Estimated fair value of earn-out			18,000,000	0	0
Additional liability accrued (liability reversed)				18,622,000	18,622,000
Purchase consideration allocated to acquired tangible assets, identifiable intangible assets, liabilities assumed and goodwill
Cash			3,760,000
Goodwill	212,458,000	211,711,000	27,009,000
Finite-lived intangible assets						3,936,000	1,400,000	225,000
Property and equipment			234,000
Accrued liabilities			(204,000)
Total consideration			$ 36,360,000
Percentage of expected tax deductible of goodwill			75.00%

Goodwill (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 30, 2014
Goodwill
Balance at the beginning of the period	$ 211,711
Translation adjustments	747
Balance at the end of the period	$ 212,458

Intangible Assets (Details) (USD $) In Thousands, unless otherwise specified					9 Months Ended				9 Months Ended				9 Months Ended				9 Months Ended
	Jun. 30, 2014	Sep. 30, 2013	Jun. 30, 2014 Contract intangibles	Sep. 30, 2013 Contract intangibles	Jun. 30, 2014 Contract intangibles Minimum	Jun. 30, 2014 Contract intangibles Maximum	Jun. 30, 2014 Brand and technology	Sep. 30, 2013 Brand and technology	Jun. 30, 2014 Brand and technology Minimum	Jun. 30, 2014 Brand and technology Maximum	Jun. 30, 2014 Covenants not to compete	Sep. 30, 2013 Covenants not to compete	Jun. 30, 2014 Covenants not to compete Minimum	Jun. 30, 2014 Covenants not to compete Maximum	Jun. 30, 2014 Patent and trademarks	Sep. 30, 2013 Patent and trademarks	Jun. 30, 2014 Patent and trademarks Minimum	Jun. 30, 2014 Patent and trademarks Maximum
Intangible Assets
Useful Life					2 years	5 years			3 years	5 years			3 years	5 years			3 years	10 years
Gross Carrying Amount			$ 33,300	$ 37,236			$ 5,957	$ 5,965			$ 4,391	$ 4,440			$ 659	$ 509
Accumulated Amortization			(19,980)	(16,696)			(2,558)	(1,666)			(2,059)	(1,439)			(238)	(144)
Net Carrying Amount	$ 19,472	$ 28,205	$ 13,320	$ 20,540			$ 3,399	$ 4,299			$ 2,332	$ 3,001			$ 421	$ 365

Intangible Assets (Details 2) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Sep. 30, 2013
Future expected amortization of intangible assets
2014 (remaining three months)	$ 2,345
2015	9,376
2016	6,289
2017	1,269
2018 and after	193
Net Carrying Amount	$ 19,472	$ 28,205

Debt (Details) (USD $)	9 Months Ended			9 Months Ended			0 Months Ended	1 Months Ended
Debt (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2014 Senior credit facility, as amended	Sep. 30, 2013 Senior credit facility, as amended	Jun. 30, 2014 Senior credit facility, as amended LIBOR	Jun. 30, 2014 Senior credit facility, as amended Issued letters of credit	Sep. 30, 2013 Senior credit facility, as amended Issued letters of credit	Oct. 02, 2011 Subordinated Note Jacobs Trading	Nov. 30, 2012 Subordinated Note Jacobs Trading
Debt
Maximum borrowings		$ 75,000,000
Interest rate basis				30 day LIBOR
Percentage added to reference rate				1.25%
Interest rate at period end (as a percent)		1.402%
Amount outstanding		0	0		10,100,000	7,200,000
Available borrowing capacity		64,900,000	67,800,000
Principal amount of debt issued							40,000,000
Interest rate (as a percent)							5.00%
Gain on the early extinguishment of debt	$ 1,000,000							$ 1,000,000

Income Taxes (Details) (USD $)	Jun. 30, 2014
Income Taxes
Estimated effective tax rate (as a percent)	37.30%
Uncertain tax positions identified during analysis	$ 0

Stockholders' Equity (Details) (USD $)	0 Months Ended							3 Months Ended			9 Months Ended	12 Months Ended
Stockholders' Equity (Details) (USD $)	Feb. 05, 2014	Dec. 12, 2013	May 17, 2012	May 31, 2011	Nov. 30, 2010	Feb. 02, 2010	Dec. 02, 2008	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Stockholders' Equity
Share repurchase program approved amount							$ 10,000,000	$ 101,900,000
Total Number of Shares Purchased								2,834,412	128,566					229,575	1,225,019	707,462
Total Number of Shares Purchased													505,067
Average Price Paid per Share (in dollars per share)								$ 15.48	$ 23.87				$ 59.41	$ 15.39	$ 11.53	$ 5.50
Total Cash Paid for Shares Purchased								41,816,000	3,057,000		44,873,000			3,541,000	14,471,000	3,874,000
Total Cash Paid for Shares Purchased													30,000,000
Approximate Dollar Value of Shares that May Yet Be Purchased Under the Plans or Programs								5,127,000	46,943,000	31,000,000		31,000,000	18,114,000	18,114,000	1,655,000	6,126,000
Additional amount authorized under share repurchase program	$ 19,000,000	$ 12,900,000	$ 30,000,000	$ 10,000,000	$ 10,000,000	$ 10,000,000

Stockholders' Equity (Details 2) (USD $)				3 Months Ended			9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	3 Months Ended			9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended	9 Months Ended	12 Months Ended		9 Months Ended
Stockholders' Equity (Details 2) (USD $)	Jun. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Jun. 30, 2014 Stock options	Mar. 31, 2014 Stock options	Dec. 31, 2013 Stock options	Jun. 30, 2014 Stock options	Sep. 30, 2013 Stock options	Jun. 30, 2014 Stock options Minimum	Sep. 30, 2013 Stock options Minimum	Jun. 30, 2014 Stock options Maximum	Sep. 30, 2013 Stock options Maximum	Jun. 30, 2014 Restricted shares	Mar. 31, 2014 Restricted shares	Dec. 31, 2013 Restricted shares	Jun. 30, 2014 Restricted shares	Sep. 30, 2013 Restricted shares	Jun. 30, 2014 Restricted shares Minimum	Sep. 30, 2013 Restricted shares Minimum	Jun. 30, 2014 Restricted shares Maximum	Sep. 30, 2013 Restricted shares Maximum	Sep. 30, 2013 Restricted shares Performance-based Non-employee	Jun. 30, 2014 Options or stock appreciation rights Maximum	Jun. 30, 2014 Other than options or stock appreciation rights Maximum
2006 Omnibus Long-Term Incentive Plan (the 2006 Plan)
Shares available for issuance	10,000,000
Remaining shares reserved for issuance	796,777	1,819,050	2,553,574
Options granted (in shares)					79,554	348,002	427,556	171,994
Options granted, exercise prices (in dollars per share)					$ 21.53	$ 22.60		$ 35.76	$ 21.53	$ 29.47	$ 24.19	$ 46.72
Options forfeited (in shares)				19,138	146,083	15,747	180,968	32,244
Restricted shares granted (in shares)													431,487	22,325	567,331	1,021,143	997,857					335,000
Restricted shares granted (in dollars per share)													$ 13.81	$ 22.75	$ 22.38		$ 36.97	$ 13.57	$ 29.47	$ 26.71	$ 42.47
Restricted shares forfeited (in shares)													55,840	89,311	100,307	245,458	403,083					281,500
Number of shares awarded per person per year																							1,000,000	700,000
Vesting period									1 year		4 years							1 year		4 years

Stockholders' Equity (Details 3) (Options, USD $)	3 Months Ended			9 Months Ended	12 Months Ended
Stockholders' Equity (Details 3) (Options, USD $)	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2014	Sep. 30, 2013
Options
Stock option activity
Options outstanding at the beginning of the period (in shares)	1,654,153	1,872,287	1,592,406	1,592,406	1,675,795
Options granted (in shares)		79,554	348,002	427,556	171,994
Options exercised (in shares)	(163,359)	(151,605)	(52,374)		(223,139)
Options cancelled (in shares)	(19,138)	(146,083)	(15,747)	(180,968)	(32,244)
Options outstanding at the end of the period (in shares)	1,471,656	1,654,153	1,872,287	1,471,656	1,592,406
Options exercisable at the end of the period (in shares)	882,084			882,084
Weighted-Average Exercise Price
Options outstanding at the beginning of the period (in dollars per share)	$ 18.61	$ 17.70	$ 16.46	$ 16.46	$ 13.84
Options granted (in dollars per share)		$ 21.53	$ 22.60		$ 35.76
Options exercised (in dollars per share)	$ 10.86	$ 11.65	$ 8.95		$ 11.35
Options cancelled (in dollars per share)	$ 26.68	$ 15.73	$ 30.11		$ 18.67
Options outstanding at the end of the period (in dollars per share)	$ 19.36	$ 18.61	$ 17.70	$ 19.36	$ 16.46
Options exercisable at the end of the period (in dollars per share)	$ 15.73			$ 15.73

Stockholders' Equity (Details 4) (USD $)	9 Months Ended	36 Months Ended
Stockholders' Equity (Details 4) (USD $)	Jun. 30, 2014	Jun. 30, 2014
Intrinsic value and weighted average remaining contractual life in years of outstanding and exercisable options
Stock price (in dollars per share)	$ 15.76	$ 15.76
Options
Intrinsic value and weighted average remaining contractual life in years of outstanding and exercisable options
Intrinsic value of outstanding shares	$ 3,179,000	$ 3,179,000
Weighted average remaining contractual life of outstanding options	6 years 3 months 18 days
Intrinsic value of exercisable options	$ 2,987,000	$ 2,987,000
Weighted average remaining contractual life of exercisable options	4 years 6 months 14 days
Fair value assumptions
Volatility rate, minimum (as a percent)		50.90%
Volatility rate, maximum (as a percent)		60.61%
Dividend yield (as a percent)		0.00%
Risk free interest rate, minimum (as a percent)		0.12%
Risk free interest rate, maximum (as a percent)		1.21%
Options \| Minimum
Fair value assumptions
Expected forfeiture rate (as a percent)		19.00%
Options \| Maximum
Fair value assumptions
Expected forfeiture rate (as a percent)		22.80%

Stockholders' Equity (Details 5) (USD $)	3 Months Ended			9 Months Ended	12 Months Ended
Stockholders' Equity (Details 5) (USD $)	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Jun. 30, 2014	Sep. 30, 2013
Unvested awards
Stock price (in dollars per share)	$ 15.76			$ 15.76
Restricted shares
Restricted share activity
Unvested restricted shares at the beginning of the period	1,557,502	1,674,622	1,543,869	1,543,869	1,399,609
Restricted shares granted	431,487	22,325	567,331	1,021,143	997,857
Restricted shares vested	(31,173)	(50,134)	(336,271)		(450,514)
Restricted shares cancelled	(55,840)	(89,311)	(100,307)	(245,458)	(403,083)
Unvested restricted shares at the end of the period	1,901,976	1,557,502	1,674,622	1,901,976	1,543,869
Weighted-Average Fair Value
Unvested restricted shares at the beginning of the period (in dollars per share)	$ 28.57	$ 28.52	$ 28.89	$ 28.89	$ 22.51
Restricted shares granted (in dollars per share)	$ 13.81	$ 22.75	$ 22.38		$ 36.97
Restricted shares vested (in dollars per share)	$ 35.50	$ 32.16	$ 22.43		$ 21.18
Restricted shares cancelled (in dollars per share)	$ 30.18	$ 24.20	$ 19.81		$ 35.39
Unvested restricted shares at the end of the period (in dollars per share)	$ 25.06	$ 28.57	$ 28.52	$ 25.06	$ 28.89
Unvested awards
Intrinsic value of unvested restricted shares	$ 29,975,000			$ 29,975,000
Weighted average remaining contractual life of unvested restricted shares				8 years 9 months 7 days

Fair Value Measurement (Details) (USD $)	Jun. 30, 2014 NESA	Nov. 02, 2012 NESA	Jun. 30, 2014 Recurring basis Level 1	Sep. 30, 2013 Recurring basis Level 1	Jun. 30, 2014 Recurring basis Level 2	Sep. 30, 2013 Recurring basis Level 2	Jun. 30, 2014 Recurring basis Level 3 NESA	Sep. 30, 2013 Recurring basis Level 3 NESA
Fair value measurement
Assets, fair value			$ 0	$ 0	$ 0	$ 0
Liabilities, fair value			0	0	0	0
Estimated fair value of earn-out	$ 0	$ 18,000,000					$ 0	$ 18,390,000

Fair Value Measurement (Details 2) (Contingent consideration, USD $) In Thousands, unless otherwise specified	9 Months Ended	12 Months Ended
	Jun. 30, 2014	Sep. 30, 2013
Changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value
Balance at the beginning of the period	$ 18,390	$ 14,511
Acquisition contingent consideration		18,050
Settlements		(19,608)
Change in fair value of contingent consideration	(18,390)	5,437
Balance at the end of the period		$ 18,390
Level 3 \| Income approach \| Minimum
Changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value
Discount rate (as a percent)	2.00%
Level 3 \| Income approach \| Maximum
Changes in liabilities measured at fair value for which the Company has used Level 3 inputs to determine fair value
Discount rate (as a percent)	6.00%

Defined Benefit Pension Plan (Details) (Defined benefit pension plan, USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Defined benefit pension plan
Net periodic benefit cost recognized
Interest cost	$ 290	$ 266	$ 856	$ 804
Expected return on plan assets	(347)	(267)	(1,005)	(798)
Total net periodic benefit cost	$ (57)	$ (1)	$ (149)	$ 6

Organization (Details)	9 Months Ended
Organization (Details)	Jun. 30, 2014 segment productcategory
Organization
Product categories offered, minimum number	500
Reportable segment, number	1