Quarterly report pursuant to Section 13 or 15(d)

Fair Value Measurements

v2.4.0.8
Fair Value Measurements
 9 Months Ended
Jun. 30, 2013
Fair Value Measurements [Abstract]  
Fair Value Measurements
Note 3.   Fair Value Measurements

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.  A three level fair value hierarchy is used to prioritize the inputs used in valuations, as defined below:

Level 1:                          Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities in active markets.

Level 2:                          Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly.
 
Level 3:                          Unobservable inputs for the asset or liability.

The fair values of the Company's assets and liabilities measured on a recurring basis are categorized as follows:

 
 
June 30, 2013
 
 
September 30, 2012
 
 
 
Level 1
 
 
Level 2
 
 
Level 3
 
 
Total
 
 
Level 1
 
 
Level 2
 
 
Level 3
 
 
Total
 
Assets:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Derivatives (1)
 
 
-
 
 
$
3,745
 
 
 
-
 
 
$
3,745
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
Trading securities
 
$
17,215
 
 
 
-
 
 
 
-
 
 
$
17,215
 
 
$
16,265
 
 
 
-
 
 
 
-
 
 
$
16,265
 
Total assets at fair value
 
$
17,215
 
 
$
3,745
 
 
 
-
 
 
$
20,960
 
 
$
16,265
 
 
 
-
 
 
 
-
 
 
$
16,265
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Liabilities:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Derivatives (1)
 
 
-
 
 
$
4,932
 
 
 
-
 
 
$
4,932
 
 
 
-
 
 
$
9,133
 
 
 
-
 
 
$
9,133
 
Total liabilities at fair value
 
 
-
 
 
$
4,932
 
 
 
-
 
 
$
4,932
 
 
 
-
 
 
$
9,133
 
 
 
-
 
 
$
9,133
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1)Interest rate swaps are valued based on observable market swap rates.