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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Dec. 31, 2012	Jan. 31, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	POWELL INDUSTRIES INC
Entity Central Index Key	0000080420
Document Type	10-Q
Document Period End Date	Dec. 31, 2012
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--09-30
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		11,937,301

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012
Current Assets:
Cash and cash equivalents	$ 97,367	$ 90,040
Accounts receivable, less allowance for doubtful accounts of $1,050 and $1,399, respectively	118,209	125,771
Costs and estimated earnings in excess of billings on uncompleted contracts	70,643	86,734
Inventories, net	31,291	32,917
Income taxes receivable	305	485
Deferred income taxes	4,771	4,598
Prepaid expenses and other current assets	5,240	5,865
Total Current Assets	327,826	346,410
Property, plant and equipment, net	89,194	78,652
Goodwill	1,003	1,003
Intangible assets, net	12,887	13,317
Other assets	9,371	8,930
Total assets	440,281	448,312
Current Liabilities:
Current maturities of long-term debt and capital lease obligations	486	725
Income taxes payable	879	3,516
Accounts payable	39,622	48,490
Accrued salaries, bonuses and commissions	15,745	25,822
Billings in excess of costs and estimated earnings on uncompleted contracts	45,185	37,144
Accrued product warranty	5,754	5,714
Other accrued expenses	7,125	9,462
Total Current Liabilities	114,796	130,873
Long-term debt and capital lease obligations, net of current maturities	3,200	3,630
Deferred compensation	3,287	2,891
Other liabilities	864	815
Total Liabilities	122,147	138,209
Commitments and Contingencies (Note G)
Stockholders' Equity:
Preferred stock, par value $.01; 5,000,000 shares authorized; none issued
Common stock, par value $.01; 30,000,000 shares authorized; 11,936,801 and 11,915,673 shares issued and outstanding, respectively	119	119
Additional paid-in capital	39,394	38,452
Retained earnings	279,296	271,911
Accumulated other comprehensive income (loss)	(675)	(379)
Total Stockholders' Equity	318,134	310,103
Total Liabilities and Stockholders' Equity	$ 440,281	$ 448,312

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012
Condensed Consolidated Balance Sheets [Abstract]
Allowance for doubtful accounts	$ 1,050	$ 1,399
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	11,936,801	11,915,673
Common stock, shares outstanding	11,936,801	11,915,673

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Condensed Consolidated Statements of Operations [Abstract]
Revenues	$ 153,941	$ 157,456
Cost of goods sold	120,157	137,078
Gross profit	33,784	20,378
Selling, general and administrative expenses	22,373	19,763
Amortization of intangible assets	415	703
Operating income (loss)	10,996	(88)
Interest expense	61	76
Interest income	(19)	(29)
Income (loss) before income taxes	10,954	(135)
Income tax provision	3,569	1,610
Net income (loss)	$ 7,385	$ (1,745)
Earnings (loss) per share:
Basic	$ 0.62	$ (0.15)
Diluted	$ 0.62	$ (0.15)
Weighted average shares:
Basic	11,922	11,764
Diluted	12,000	11,764

Condensed Consolidated Statements Of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Condensed Consolidated Statements Of Comprehensive Income [Abstract]
Net income (loss)	$ 7,385	$ (1,745)
Other comprehensive income (loss):
Foreign currency translation adjustment	(296)	(208)
Other comprehensive income (loss)	(296)	(208)
Comprehensive income (loss)	$ 7,089	$ (1,953)

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

- Definition

Net of tax amount of other comprehensive income (loss) attributable to the parent entity.

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+ Details

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Operating Activities:
Net income (loss)	$ 7,385	$ (1,745)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation	2,657	2,470
Amortization	418	706
Stock-based compensation	942	73
Bad debt expense	(293)	185
Deferred income taxes	(180)	(4)
Changes in operating assets and liabilities:
Accounts receivable, net	7,569	(21,580)
Costs and estimated earnings in excess of billings on uncompleted contracts	16,011	(1,525)
Inventories	1,611	(1,101)
Prepaid expenses and other current assets	798	4,391
Accounts payable and income taxes payable	(11,459)	(5,740)
Accrued liabilities	(12,338)	(6,526)
Billings in excess of costs and estimated earnings on uncompleted contracts	8,088	20,610
Other	(5)	(74)
Net cash provided by (used in) operating activities	21,204	(9,860)
Investing Activities:
Proceeds from sale of property, plant and equipment	24	58
Purchases of property, plant and equipment	(13,375)	(9,378)
Decrease in restricted cash		1,000
Net cash used in investing activities	(13,351)	(8,320)
Financing Activities:
Borrowings on Canadian revolving line of credit	1,349	6,174
Payments on Canadian revolving line of credit	(1,349)	(6,174)
Payments on industrial development revenue bonds	(400)	(400)
Payments on short term and other financing	(275)	(212)
Net cash used in financing activities	(675)	(612)
Net increase (decrease) in cash and cash equivalents	7,178	(18,792)
Effect of exchange rate changes on cash and cash equivalents	149	(404)
Cash and cash equivalents at beginning of period	90,040	123,466
Cash and cash equivalents at end of period	$ 97,367	$ 104,270

Overview And Summary Of Significant Accounting Policies	3 Months Ended
Overview And Summary Of Significant Accounting Policies	Dec. 31, 2012
Overview And Summary Of Significant Accounting Policies [Abstract]
Overview And Summary Of Significant Accounting Policies	A. OVERVIEW AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Overview Powell Industries, Inc. (we, us, our, Powell or the Company) was incorporated in the state of Delaware in 2004 as a successor to a Nevada company incorporated in 1968. The Nevada corporation was the successor to a company founded by William E. Powell in 1947, which merged into the Company in 1977. Our major subsidiaries, all of which are wholly-owned, include: Powell Electrical Systems, Inc.; Transdyn, Inc.; Powell Industries International, Inc.; Switchgear & Instrumentation Limited (S&I) and Powell Canada Inc. We develop, design, manufacture and service custom engineered-to-order equipment and systems for the management and control of electrical energy and other critical processes. Headquartered in Houston, Texas, we serve the transportation, environmental, energy, industrial and utility industries. Basis of Presentation These unaudited condensed consolidated financial statements include the accounts of Powell and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. These unaudited condensed consolidated financial statements have been prepared pursuant to the rules of the Securities and Exchange Commission (SEC). Certain information and footnote disclosures, normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States (U.S. GAAP), have been condensed or omitted pursuant to those rules and regulations. We believe that the disclosures made are adequate to make the information presented not misleading. In the opinion of management, all adjustments, consisting only of normal recurring adjustments, necessary to fairly state the financial position, results of operations and cash flows with respect to the interim consolidated financial statements have been included. The results of operations for the interim periods are not necessarily indicative of the results for the entire fiscal year. The year-end balance sheet data was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto of Powell and its subsidiaries included in Powell’s Annual Report on Form 10-K for the year ended September 30, 2012, which was filed with the SEC on December 5, 2012. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying footnotes. The most significant estimates used in our financial statements affect revenue and cost recognition for construction contracts, the allowance for doubtful accounts, provision for excess and obsolete inventory, goodwill and other intangible assets, self-insurance, warranty accruals, income taxes and estimates related to acquisition valuations. The amounts recorded for insurance claims, warranties, legal, income taxes and other contingent liabilities require judgments regarding the amount of expenses that will ultimately be incurred. We base our estimates on historical experience and on various other assumptions, as well as the specific circumstances surrounding these contingent liabilities, in evaluating the amount of liability that should be recorded. Estimates may change as new events occur, additional information becomes available or operating environments change. Actual results may differ from our estimates. New Accounting Standards In May 2011, the Financial Accounting Standards Board (FASB) issued accounting guidance related to fair value measurement, which amends current guidance to achieve common fair value measurement and disclosure requirements in U.S. GAAP and International Financial Reporting Standards. This guidance generally represents clarification of fair value measurement standards, but also includes instances where a particular principle or requirement for measuring fair value or disclosing information about fair value measurements has changed. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. We adopted this guidance for our fiscal year beginning October 1, 2012. The adoption of this guidance did not have a material impact on our financial position, results of operations or cash flows; however, additional disclosures were added to Note B. In June 2011, the FASB issued new accounting guidance on the presentation of comprehensive income in financial statements. Entities are required to present total comprehensive income either in a single, continuous statement of comprehensive income or in two separate, but consecutive, statements. Under the single-statement approach, entities must include the components of net income, a total for net income, the components of other comprehensive income and a total for comprehensive income. Under the two-statement approach, entities must report an income statement and, immediately following, a statement of other comprehensive income. Under either method, entities must display adjustments for items reclassified from other comprehensive income to net income in both net income and other comprehensive income. We adopted this guidance on October 1, 2012, and as a result of this guidance, our financial statements now include the Condensed Consolidated Statements of Comprehensive Income. In September 2011, the FASB issued new accounting guidance which simplifies how an entity is required to test goodwill for impairment. Under this guidance, an entity would be allowed to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. An entity would not be required to calculate the fair value of a reporting unit unless the entity determines, based on a qualitative assessment, that it is more likely than not that its fair value is less than its carrying amounts. This new guidance includes a number of factors to consider in conducting the qualitative assessment. This guidance is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011, our fiscal year 2013. Early adoption was permitted; however, we did not adopt this guidance until October 1, 2012. The adoption of this guidance did not have a material impact on our reported results of operations, financial position or cash flows. In July 2012, the FASB issued an accounting standards update regarding the testing of indefinite-lived intangible assets for impairment. Under this update, an entity has the option to first assess qualitative factors to determine whether the existence of events and circumstances indicate that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the events and circumstances, an entity concludes that it is more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment testing by comparing the fair value with the carrying amount. An entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative test. An entity will be able to resume performing the qualitative assessment in any subsequent period. This update is effective for annual and interim tests performed for fiscal years beginning after September 15, 2012, our fiscal year 2013. Early adoption was permitted; however, we did not adopt this guidance until October 1, 2012. This guidance has had no impact on our reported results of operations or financial position. In August 2012, the SEC adopted a rule mandated by the Dodd-Frank Act to require companies to publicly disclose their use of conflict minerals that originated in the Democratic Republic of the Congo or an adjoining country. The final rule applies to a company that used minerals including tantalum, tin, gold and tungsten. The final rule requires companies to provide disclosure on a new form filed with the SEC, with the first specialized disclosure report due on May 31, 2014, for the 2013 calendar year, and annually on May 31 each year thereafter. We are currently evaluating the impact of this rule. Subsequent Events We evaluated subsequent events through the time of filing this Quarterly Report on Form 10-Q. No significant events occurred subsequent to the balance sheet or prior to the filing of this report that would have a material impact on our consolidated financial statements or results of operations.

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

+ References + Details

Fair Value Measurements

3 Months Ended

Dec. 31, 2012

Fair Value Measurements [Abstract]

Fair Value Measurements

B. FAIR VALUE MEASUREMENTS

We measure certain financial assets and liabilities at fair value. Fair value is defined as an “exit price” which represents the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in valuing an asset or liability. The accounting guidance also requires the use of valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. As a basis for considering such assumptions and inputs, a fair value hierarchy has been established which identifies and prioritizes three levels of inputs to be used in measuring fair value.

The three levels of the fair value hierarchy are as follows:

Level 1 — Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 — Inputs other than the quoted prices in active markets that are observable either directly or indirectly, including: quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active or other inputs that are observable or can be corroborated by observable market data.

Level 3 — Unobservable inputs that are supported by little or no market data and require the reporting entity to develop its own assumptions.

The following table summarizes the fair value of our assets and liabilities that were accounted for at fair value on a recurring basis as of December 31, 2012 (in thousands):


	Fair Value Measurements at December 31, 2012
	Quoted Prices in		Significant Other
	Active Markets for		Observable		Significant
	Identical Assets		Inputs		Unobservable Inputs		Fair Value at
	(Level 1)		(Level 2)		(Level 3)		December 31, 2012
Assets
Cash equivalents	$	10,225	$	--	$	--	$	10,225
Total	$	10,225	$	--	$	--	$	10,225

Liabilities
Foreign currency forward contracts	$	--	$	--	$	--	$	--
Total	$	--	$	--	$	--	$	--

The following table summarizes the fair value of our assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2012 (in thousands):


	Fair Value Measurements at September 30, 2012
	Quoted Prices in		Significant Other
	Active Markets for		Observable		Significant
	Identical Assets		Inputs		Unobservable Inputs		Fair Value at
	(Level 1)		(Level 2)		(Level 3)		September 30, 2012
Assets
Cash equivalents	$	45,888	$	--	$	--	$	45,888
Total	$	45,888	$	--	$	--	$	45,888

Liabilities
Foreign currency forward contracts	$	--	$	--	$	--	$	--
Total	$	--	$	--	$	--	$	--

Cash equivalents, primarily funds held in money market savings instruments, are reported at their current carrying value which approximates fair value due to the short-term nature of these instruments and are included in cash and cash equivalents in our Condensed Consolidated Balance Sheets.

Fair Value of Other Financial Instruments

Fair value guidance requires certain fair value disclosures, such as those on our long-term debt, to be presented in both interim and annual reports. The estimated fair value amounts of financial instruments have been determined using available market information and valuation methodologies described below.

Industrial Development Revenue Bond – The fair value of our long-term debt depends primarily on the coupon rate of our industrial development revenue bonds. The carrying value of our long-term debt at December 31, 2012, approximates fair value based on the current coupon rate of the bonds, which is re-set weekly, and is classified as a Level 1 input in the fair value measurement hierarchy, as there is an active market for the trading of these industrial development revenue bonds.

There have been no transfers between levels with the fair value measurement hierarchy during the three months ended December 31, 2012.

- 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.

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-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Earnings Per Share

3 Months Ended

Dec. 31, 2012

Earnings Per Share [Abstract]

Earnings Per Share

C. EARNINGS PER SHARE

The following table sets forth the computation of basic and diluted earnings (loss) per share (in thousands, except per share data):


	Three Months Ended
	December 31,
	2012		2011
Numerator:
Net income (loss)	$	7,385	$	(1,745)
Denominator:
Weighted average basic shares		11,922		11,764
Dilutive effect of stock options and restricted stock units		78		--
Weighted average diluted shares with assumed conversions		12,000		11,764
Net earnings (loss) per share:
Basic	$	0.62	$	(0.15)
Diluted	$	0.62	$	(0.15)

Approximately 104,000 shares related to outstanding stock options and restricted stock units were excluded from the computation of diluted earnings (loss) per share because they were anti-dilutive for the three months ended December 31, 2011.

Detail Of Selected Balance Sheet Accounts

3 Months Ended

Dec. 31, 2012

Detail Of Selected Balance Sheet Accounts [Abstract]

Detail Of Selected Balance Sheet Accounts

D. DETAIL OF SELECTED BALANCE SHEET ACCOUNTS

Allowance for Doubtful Accounts

Activity in our allowance for doubtful accounts receivable consisted of the following (in thousands):


	Three Months Ended
	December 31,
	2012		2011
Balance at beginning of period	$	1,399	$	391
Increase (decrease) to bad debt expense		(293)		185
Deductions for uncollectible accounts written off, net of recoveries		(57)		--
Increase due to foreign currency translation		1		12
Balance at end of period	$	1,050	$	588

Warranty Accrual

Activity in our product warranty accrual consisted of the following (in thousands):


	Three Months Ended
	December 31,
	2012		2011
Balance at beginning of period	$	5,714	$	4,603
Increase to warranty expense		638		469
Deduction for warranty charges		(596)		(649)
Decrease due to foreign currency translations		(2)		(27)
Balance at end of period	$	5,754	$	4,396

Inventories

The components of inventories are summarized below (in thousands):


	December 31,		September 30,
	2012		2012
Raw materials, parts and subassemblies	$	32,878	$	33,632
Work-in-progress		5,365		6,422
Provision for excess and obsolete inventory		(6,952)		(7,137)
Total inventories	$	31,291	$	32,917

Cost and Estimated Earnings on Uncompleted Contracts

The components of costs and estimated earnings and related amounts billed on uncompleted contracts are summarized below (in thousands):


	December 31,		September 30,
	2012		2012
Costs incurred on uncompleted contracts	$	597,821	$	635,714
Estimated earnings		145,189		168,480
		743,010		804,194
Less: Billings to date		717,552		754,604
Net underbilled position	$	25,458	$	49,590

Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts	$	70,643	$	86,734
Billings in excess of costs and estimated earnings on uncompleted contracts		(45,185)		(37,144)
Net underbilled position	$	25,458	$	49,590

Intangible Assets

3 Months Ended

Dec. 31, 2012

Intangible Assets [Abstract]

Intangible Assets

E. INTANGIBLE ASSETS

Intangible assets balances, subject to amortization, at December 31, 2012 and September 30, 2012 consisted of the following (in thousands):


	December 31, 2012						September 30, 2012
	Gross				Net		Gross				Net
	Carrying		Accumulated		Carrying		Carrying		Accumulated		Carrying
	Value		Amortization		Value		Value		Amortization		Value
Supply agreement	$	17,580	$	(7,518)	$	10,062	$	17,580	$	(7,225)	$	10,355
Purchased technology		11,798		(9,214)		2,584		11,818		(9,121)		2,697
Trade name		1,136		(895)		241		1,136		(871)		265
Total	$	30,514	$	(17,627)	$	12,887	$	30,534	$	(17,217)	$	13,317

All intangible assets disclosed above are reported in our Electrical Power Products business segment.

Amortization of intangible assets recorded for the three months ended December 31, 2012 and 2011 was $0.4 million and $0.7 million, respectively.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Long-Term Debt

3 Months Ended

Dec. 31, 2012

Long-Term Debt [Abstract]

Long-Term Debt

F. LONG-TERM DEBT

Long-term debt consists of the following (in thousands):


	December 31,		September 30,
	2012		2012
Industrial development revenue bonds	$	3,600	$	4,000
Capital lease obligations		86		355
Subtotal long-term debt and capital lease obligations		3,686		4,355
Less current portion		(486)		(725)
Total long-term debt and capital lease obligations	$	3,200	$	3,630

US Revolver

In March 2012, we amended our existing credit agreement (Amended Credit Agreement) with a major domestic bank. This amendment to our credit facility was made to increase the dollar limit on capital expenditures to allow us to support our continued expansions to support key markets, including the Canadian Oil Sands and offshore production markets. The Amended Credit Agreement provides for a $75.0 million revolving credit facility (US Revolver). Obligations are collateralized by the stock of certain of our subsidiaries.

The interest rate for amounts outstanding under the Amended Credit Agreement for the US Revolver is a floating rate based upon the higher of the Federal Funds Rate plus 0.50%, or the bank’s prime rate. Once the applicable rate is determined, a margin ranging up to 1.75%, as determined by our consolidated leverage ratio, is added to the applicable rate.

The US Revolver provides for the issuance of letters of credit which reduce the amounts that may be borrowed under this revolver. The amount available under the US Revolver was reduced by $20.6 million for our outstanding letters of credit at December 31, 2012.

There were no borrowings outstanding under the US Revolver as of December 31, 2012. Amounts available under the US Revolver were $54.4 million at December 31, 2012. The US Revolver expires on December 31, 2016.

The Amended Credit Agreement contains certain restrictive and maintenance-type covenants, including restrictions on our ability to pay dividends, as well as restrictions on the amount of capital expenditures allowed. It also contains financial covenants defining various financial measures and the levels of these measures with which we must comply, as well as a “material adverse change” clause. A “material adverse change” is defined as a material change in our operations, business, properties, liabilities or condition (financial or otherwise) or a material impairment of our ability to perform our obligations under our credit agreements.

The Amended Credit Agreement is collateralized by a pledge of 100% of the voting capital stock of each of our domestic subsidiaries and 66% of the voting capital stock of each non-domestic subsidiary, excluding Powell Canada. The Amended Credit Agreement provides for customary events of default and carries cross-default provisions with other existing debt agreements. If an event of default (as defined in the Amended Credit Agreement) occurs and is continuing, on the terms and subject to the conditions set forth in the Amended Credit Agreement, amounts outstanding under the Amended Credit Agreement may be accelerated and may become immediately due and payable. As of December 31, 2012, we were in compliance with all of the financial covenants of the Amended Credit Agreement.

Canadian Revolver

On December 15, 2009, we entered into a credit agreement with a major international bank (the Canadian Facility) to finance the acquisition of Powell Canada and provide additional working capital support for our operations in Canada. In March 2012, we reduced the Canadian Facility to a $10.0 million CAD (approximately $10.0 million) revolving credit facility (the Canadian Revolver), and eliminated the restrictions on amounts which may be borrowed based on a borrowing base calculation.

The Canadian Revolver provides for the issuance of letters of credit which reduce the amounts that may be borrowed under the Canadian Revolver. The amount available under the Canadian Revolver was reduced by $0.1 million for an outstanding letter of credit at December 31, 2012.

There were no borrowings outstanding under the Canadian Revolver, and $9.9 million was available at December 31, 2012. The Canadian Facility expires on February 28, 2015. The interest rate for amounts outstanding under the Canadian Revolver is a floating interest rate based upon either the Canadian Prime Rate, or the lender’s US Bank Rate. Once the applicable rate is determined, a margin of 0.375% to 1.125%, as determined by our consolidated leverage ratio is added to the applicable rate.

The principal financial covenants are consistent with those described in our Amended Credit Agreement. The Canadian Facility contains a “material adverse effect” clause. A “material adverse effect” is defined as a material change in the operations of Powell or Powell Canada in relation to our financial condition, property, business operations, expected net cash flows, liabilities or capitalization.

The Canadian Facility is secured by the assets of our Canadian operations and provides for customary events of default and carries cross-default provisions with our existing debt agreements. If an event of default (as defined in the Canadian Facility) occurs and is continuing, on the terms and subject to the conditions set forth in the Canadian Facility, amounts outstanding under the Canadian Facility may be accelerated and may become immediately due and payable. As of December 31, 2012, we were in compliance with all of the financial covenants of the Canadian Facility.

Industrial Development Revenue Bonds

We borrowed $8.0 million in October 2001 through a loan agreement funded with proceeds from tax-exempt industrial development revenue bonds (Bonds). These Bonds were issued by the Illinois Development Finance Authority and were used for the completion of our Northlake, Illinois facility. Pursuant to the Bond issuance, a reimbursement agreement between us and a major domestic bank required an issuance by the bank of an irrevocable direct-pay letter of credit (Bond LC), as collateral, to the Bonds’ trustee to guarantee payment of the Bonds’ principal and interest when due. The Bond LC is subject to both early termination and extension provisions customary to such agreements, as well as various covenants, for which we were in compliance at December 31, 2012. While the Bonds mature in 2021, the reimbursement agreement requires annual redemptions of $400,000 that commenced on October 25, 2002. A sinking fund is used for the redemption of the Bonds. At December 31, 2012, the balance in the restricted sinking fund was $134,000 and was recorded in cash and cash equivalents. The Bonds bear interest at a floating rate determined weekly by the Bonds’ remarketing agent, which was the underwriter for the Bonds and is an affiliate of the bank. This interest rate was 0.29% per year at December 31, 2012.

Commitments And Contingencies	3 Months Ended
Commitments And Contingencies	Dec. 31, 2012
Commitments And Contingencies [Abstract]
Commitments And Contingencies	G. COMMITMENTS AND CONTINGENCIES Long-Term Debt See Note F herein for discussion of our long-term debt. Letters of Credit and Bonds Certain customers require us to post bank letter of credit guarantees or performance bonds issued by a surety. These guarantees and performance bonds assure that we will perform under the terms of our contract. In the event of default, the counterparty may demand payment from the bank under a letter of credit or performance by the surety under a performance bond. To date, there have been no significant expenses related to either for the periods reported. We were contingently liable for secured and unsecured letters of credit of $20.7 million as of December 31, 2012. We also had performance and maintenance bonds totaling $253.2 million that were outstanding with our sureties, with additional bonding capacity of $146.8 million available, at December 31, 2012. We have a facility agreement (Facility Agreement) between S&I and a large international bank. This $12.1 million Facility Agreement provides S&I the ability to enter into forward exchange contracts, currency options and performance bonds. At December 31, 2012, we had outstanding a total of $7.1 million of guarantees under this Facility Agreement. The Facility Agreement provides for financial covenants, customary events of default and carries cross-default provisions with our Amended Credit Facility. If an event of default (as defined in the Facility Agreement) occurs and is continuing, on the terms and subject to the conditions set forth in the Facility Agreement, obligations outstanding under the Facility Agreement may be accelerated and may become or be declared immediately due and payable. Litigation We are involved in various legal proceedings, claims and other disputes arising in the ordinary course of business which, in general, are subject to uncertainties and the outcomes are not predictable. Although we can give no assurance about the outcome of pending or threatened litigation and the effect such outcomes may have on us, management believes that any ultimate liability resulting from the outcome of such proceedings, to the extent not otherwise provided or covered by insurance, will not have a material adverse effect on our consolidated financial position or results of operations or liquidity.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Stock-Based Compensation

3 Months Ended

Dec. 31, 2012

Stock-Based Compensation [Abstract]

Stock-Based Compensation

H. STOCK-BASED COMPENSATION

Refer to our Annual Report on Form 10-K for the fiscal year ended September 30, 2012 for a full description of our existing stock-based compensation plans.

Restricted Stock Units

Restricted stock units (RSUs) vest over a three-year period from their date of issuance. The fair value of RSUs is based on the closing price of our common stock as reported on the NASDAQ Global Market (NASDAQ) on the grant dates. Sixty-percent of the actual RSUs granted will be based on the cumulative earnings as reported relative to for the three-year performance cycle which begins October 1 of the year granted. The remaining forty-percent of the RSUs are time-based and vest over a three-year period. The RSUs do not have voting rights of common stock, and the shares of common stock underlying the RSUs are not considered issued and outstanding until actually issued.

During the first quarter of fiscal year 2012 and fiscal year 2013, the Company granted 32,894 and 35,265 RSUs, respectively, with a fair value of $31.18 and $38.82 per unit, respectively, to certain officers and key employees of the Company. The RSU’s vest over a three-year period from their date of issuance, and are earned over a three-year performance cycle.

During the first quarter of fiscal year 2012 and fiscal year 2013, the Company also granted 21,931 and 23,510 RSUs, respectively, with a fair value of $31.18 and $38.82 per unit, respectively, to certain officers and key employees. The RSUs vest over a three-year period from their date of issuance, and are time-based.

RSU activity (number of shares) for us was as follows:


		Weightd
	Number of	Average
	Restricted	Grant Date
	Stock	Fair Value
	Units	Per Share
Outstanding at September 30, 2011	69,378	$	36.10
Granted	54,825		31.18
Expired or cancelled	(24,478)		38.71
Vested/exercised	--		--
Outstanding at September 30, 2012	99,725		32.69
Granted	58,775		38.82
Expired or cancelled	--		--
Vested/exercised	(34,520)		31.18
Outstanding at December 31, 2012	123,980	$	36.02

During the three months ended December 31, 2012 and 2011, the Company recorded compensation expense of $0.6 million and $0.1 million, respectively, related to the RSUs.

Restricted Stock

Under the 2006 Equity Compensation Plan (the 2006 Plan), any employee of the Company and its subsidiaries and consultants are eligible to participate in the plan and receive awards. Awards can take the form of options, stock appreciation rights, stock awards and performance unit awards.

During the first quarter of fiscal year 2013 and fiscal year 2012, there was no restricted stock granted.

During the three months ended December 31, 2012, we recorded compensation expense of $0.5 million related to restricted stock grants. We recorded compensation expense of $0.1 million related to restricted stock grants for the three months ended December 31, 2011.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

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-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Business Segments

3 Months Ended

Dec. 31, 2012

Business Segments [Abstract]

Business Segments

I. BUSINESS SEGMENTS

We manage our business through operating segments, which are comprised of two reportable business segments: Electrical Power Products and Process Control Systems. Electrical Power Products includes equipment and systems for the distribution and control of electrical energy. Process Control Systems consists principally of instrumentation, computer controls, communications and data management systems to control and manage critical processes.

The table below reflects certain information relating to our operations by reportable segment. All revenues represent sales from unaffiliated customers. The accounting policies of the business segments are the same as those described in the summary of significant accounting policies. Corporate expenses are allocated to the business segments primarily based on revenues. The corporate assets are mainly cash, cash equivalents and marketable securities.

Detailed information regarding our business segments is shown below (in thousands):


	Three Months Ended
	December 31,
	2012		2011
Revenues:
Electrical Power Products	$	146,136	$	150,664
Process Control Systems		7,805		6,792
Total	$	153,941	$	157,456

Gross profit:
Electrical Power Products	$	32,377	$	18,993
Process Control Systems		1,407		1,385
Total	$	33,784	$	20,378

Income (loss) before income taxes:
Electrical Power Products	$	11,154	$	(21)
Process Control Systems		(200)		(114)
Total	$	10,954	$	(135)

Depreciation and amortization:
Electrical Power Products	$	3,053	$	3,185
Process Control Systems		20		(12)
Total	$	3,073	$	3,173

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Overview And Summary Of Significant Accounting Policies (Policy)	3 Months Ended
	Dec. 31, 2012
Overview And Summary Of Significant Accounting Policies [Abstract]
Overview	Overview Powell Industries, Inc. (we, us, our, Powell or the Company) was incorporated in the state of Delaware in 2004 as a successor to a Nevada company incorporated in 1968. The Nevada corporation was the successor to a company founded by William E. Powell in 1947, which merged into the Company in 1977. Our major subsidiaries, all of which are wholly-owned, include: Powell Electrical Systems, Inc.; Transdyn, Inc.; Powell Industries International, Inc.; Switchgear & Instrumentation Limited (S&I) and Powell Canada Inc. We develop, design, manufacture and service custom engineered-to-order equipment and systems for the management and control of electrical energy and other critical processes. Headquartered in Houston, Texas, we serve the transportation, environmental, energy, industrial and utility industries.
Basis of Presentation	Basis of Presentation These unaudited condensed consolidated financial statements include the accounts of Powell and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. These unaudited condensed consolidated financial statements have been prepared pursuant to the rules of the Securities and Exchange Commission (SEC). Certain information and footnote disclosures, normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States (U.S. GAAP), have been condensed or omitted pursuant to those rules and regulations. We believe that the disclosures made are adequate to make the information presented not misleading. In the opinion of management, all adjustments, consisting only of normal recurring adjustments, necessary to fairly state the financial position, results of operations and cash flows with respect to the interim consolidated financial statements have been included. The results of operations for the interim periods are not necessarily indicative of the results for the entire fiscal year. The year-end balance sheet data was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto of Powell and its subsidiaries included in Powell’s Annual Report on Form 10-K for the year ended September 30, 2012, which was filed with the SEC on December 5, 2012.
Use Of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying footnotes. The most significant estimates used in our financial statements affect revenue and cost recognition for construction contracts, the allowance for doubtful accounts, provision for excess and obsolete inventory, goodwill and other intangible assets, self-insurance, warranty accruals, income taxes and estimates related to acquisition valuations. The amounts recorded for insurance claims, warranties, legal, income taxes and other contingent liabilities require judgments regarding the amount of expenses that will ultimately be incurred. We base our estimates on historical experience and on various other assumptions, as well as the specific circumstances surrounding these contingent liabilities, in evaluating the amount of liability that should be recorded. Estimates may change as new events occur, additional information becomes available or operating environments change. Actual results may differ from our estimates.
New Accounting Standards	New Accounting Standards In May 2011, the Financial Accounting Standards Board (FASB) issued accounting guidance related to fair value measurement, which amends current guidance to achieve common fair value measurement and disclosure requirements in U.S. GAAP and International Financial Reporting Standards. This guidance generally represents clarification of fair value measurement standards, but also includes instances where a particular principle or requirement for measuring fair value or disclosing information about fair value measurements has changed. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. We adopted this guidance for our fiscal year beginning October 1, 2012. The adoption of this guidance did not have a material impact on our financial position, results of operations or cash flows; however, additional disclosures were added to Note B. In June 2011, the FASB issued new accounting guidance on the presentation of comprehensive income in financial statements. Entities are required to present total comprehensive income either in a single, continuous statement of comprehensive income or in two separate, but consecutive, statements. Under the single-statement approach, entities must include the components of net income, a total for net income, the components of other comprehensive income and a total for comprehensive income. Under the two-statement approach, entities must report an income statement and, immediately following, a statement of other comprehensive income. Under either method, entities must display adjustments for items reclassified from other comprehensive income to net income in both net income and other comprehensive income. We adopted this guidance on October 1, 2012, and as a result of this guidance, our financial statements now include the Condensed Consolidated Statements of Comprehensive Income. In September 2011, the FASB issued new accounting guidance which simplifies how an entity is required to test goodwill for impairment. Under this guidance, an entity would be allowed to first assess qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test. An entity would not be required to calculate the fair value of a reporting unit unless the entity determines, based on a qualitative assessment, that it is more likely than not that its fair value is less than its carrying amounts. This new guidance includes a number of factors to consider in conducting the qualitative assessment. This guidance is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011, our fiscal year 2013. Early adoption was permitted; however, we did not adopt this guidance until October 1, 2012. The adoption of this guidance did not have a material impact on our reported results of operations, financial position or cash flows. In July 2012, the FASB issued an accounting standards update regarding the testing of indefinite-lived intangible assets for impairment. Under this update, an entity has the option to first assess qualitative factors to determine whether the existence of events and circumstances indicate that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the events and circumstances, an entity concludes that it is more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment testing by comparing the fair value with the carrying amount. An entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative test. An entity will be able to resume performing the qualitative assessment in any subsequent period. This update is effective for annual and interim tests performed for fiscal years beginning after September 15, 2012, our fiscal year 2013. Early adoption was permitted; however, we did not adopt this guidance until October 1, 2012. This guidance has had no impact on our reported results of operations or financial position. In August 2012, the SEC adopted a rule mandated by the Dodd-Frank Act to require companies to publicly disclose their use of conflict minerals that originated in the Democratic Republic of the Congo or an adjoining country. The final rule applies to a company that used minerals including tantalum, tin, gold and tungsten. The final rule requires companies to provide disclosure on a new form filed with the SEC, with the first specialized disclosure report due on May 31, 2014, for the 2013 calendar year, and annually on May 31 each year thereafter. We are currently evaluating the impact of this rule.
Subsequent Events	Subsequent Events We evaluated subsequent events through the time of filing this Quarterly Report on Form 10-Q. No significant events occurred subsequent to the balance sheet or prior to the filing of this report that would have a material impact on our consolidated financial statements or results of operations.

Fair Value Measurements (Tables)

3 Months Ended

Dec. 31, 2012

Fair Value Measurements [Abstract]

Fair Value Of Assets And Liabilities Measured On Recurring Basis

The following table summarizes the fair value of our assets and liabilities that were accounted for at fair value on a recurring basis as of December 31, 2012 (in thousands):


	Fair Value Measurements at December 31, 2012
	Quoted Prices in		Significant Other
	Active Markets for		Observable		Significant
	Identical Assets		Inputs		Unobservable Inputs		Fair Value at
	(Level 1)		(Level 2)		(Level 3)		December 31, 2012
Assets
Cash equivalents	$	10,225	$	--	$	--	$	10,225
Total	$	10,225	$	--	$	--	$	10,225

Liabilities
Foreign currency forward contracts	$	--	$	--	$	--	$	--
Total	$	--	$	--	$	--	$	--

The following table summarizes the fair value of our assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2012 (in thousands):


	Fair Value Measurements at September 30, 2012
	Quoted Prices in		Significant Other
	Active Markets for		Observable		Significant
	Identical Assets		Inputs		Unobservable Inputs		Fair Value at
	(Level 1)		(Level 2)		(Level 3)		September 30, 2012
Assets
Cash equivalents	$	45,888	$	--	$	--	$	45,888
Total	$	45,888	$	--	$	--	$	45,888

Liabilities
Foreign currency forward contracts	$	--	$	--	$	--	$	--
Total	$	--	$	--	$	--	$	--

Earnings Per Share (Tables)

3 Months Ended

Dec. 31, 2012

Earnings Per Share [Abstract]

Computation Of Basic And Diluted Earnings Per Share


	Three Months Ended
	December 31,
	2012		2011
Numerator:
Net income (loss)	$	7,385	$	(1,745)
Denominator:
Weighted average basic shares		11,922		11,764
Dilutive effect of stock options and restricted stock units		78		--
Weighted average diluted shares with assumed conversions		12,000		11,764
Net earnings (loss) per share:
Basic	$	0.62	$	(0.15)
Diluted	$	0.62	$	(0.15)

Detail Of Selected Balance Sheet Accounts (Tables)

3 Months Ended

Dec. 31, 2012

Detail Of Selected Balance Sheet Accounts [Abstract]

Activity In Allowance For Doubtful Accounts


	Three Months Ended
	December 31,
	2012		2011
Balance at beginning of period	$	1,399	$	391
Increase (decrease) to bad debt expense		(293)		185
Deductions for uncollectible accounts written off, net of recoveries		(57)		--
Increase due to foreign currency translation		1		12
Balance at end of period	$	1,050	$	588

Activity In Product Warranty Accrual


	Three Months Ended
	December 31,
	2012		2011
Balance at beginning of period	$	5,714	$	4,603
Increase to warranty expense		638		469
Deduction for warranty charges		(596)		(649)
Decrease due to foreign currency translations		(2)		(27)
Balance at end of period	$	5,754	$	4,396

Components Of Inventories


	December 31,		September 30,
	2012		2012
Raw materials, parts and subassemblies	$	32,878	$	33,632
Work-in-progress		5,365		6,422
Provision for excess and obsolete inventory		(6,952)		(7,137)
Total inventories	$	31,291	$	32,917

Cost And Estimated Earnings On Uncompleted Contracts


	December 31,		September 30,
	2012		2012
Costs incurred on uncompleted contracts	$	597,821	$	635,714
Estimated earnings		145,189		168,480
		743,010		804,194
Less: Billings to date		717,552		754,604
Net underbilled position	$	25,458	$	49,590

Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts	$	70,643	$	86,734
Billings in excess of costs and estimated earnings on uncompleted contracts		(45,185)		(37,144)
Net underbilled position	$	25,458	$	49,590

Intangible Assets (Tables)

3 Months Ended

Dec. 31, 2012

Intangible Assets [Abstract]

Schedule Of Intangible Assets Subject To Amortization


	December 31, 2012						September 30, 2012
	Gross				Net		Gross				Net
	Carrying		Accumulated		Carrying		Carrying		Accumulated		Carrying
	Value		Amortization		Value		Value		Amortization		Value
Supply agreement	$	17,580	$	(7,518)	$	10,062	$	17,580	$	(7,225)	$	10,355
Purchased technology		11,798		(9,214)		2,584		11,818		(9,121)		2,697
Trade name		1,136		(895)		241		1,136		(871)		265
Total	$	30,514	$	(17,627)	$	12,887	$	30,534	$	(17,217)	$	13,317

Long-Term Debt (Tables)

3 Months Ended

Dec. 31, 2012

Long-Term Debt [Abstract]

Components Of Long-Term Debt


	December 31,		September 30,
	2012		2012
Industrial development revenue bonds	$	3,600	$	4,000
Capital lease obligations		86		355
Subtotal long-term debt and capital lease obligations		3,686		4,355
Less current portion		(486)		(725)
Total long-term debt and capital lease obligations	$	3,200	$	3,630

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 210
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-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Topic 235
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

Stock Based Compensation (Tables)

3 Months Ended

Dec. 31, 2012

Stock-Based Compensation [Abstract]

Schedule Of Restricted Stock Units Activity


		Weightd
	Number of	Average
	Restricted	Grant Date
	Stock	Fair Value
	Units	Per Share
Outstanding at September 30, 2011	69,378	$	36.10
Granted	54,825		31.18
Expired or cancelled	(24,478)		38.71
Vested/exercised	--		--
Outstanding at September 30, 2012	99,725		32.69
Granted	58,775		38.82
Expired or cancelled	--		--
Vested/exercised	(34,520)		31.18
Outstanding at December 31, 2012	123,980	$	36.02

Business Segments (Tables)

3 Months Ended

Dec. 31, 2012

Business Segments [Abstract]

Detailed information regarding business segments


	Three Months Ended
	December 31,
	2012		2011
Revenues:
Electrical Power Products	$	146,136	$	150,664
Process Control Systems		7,805		6,792
Total	$	153,941	$	157,456

Gross profit:
Electrical Power Products	$	32,377	$	18,993
Process Control Systems		1,407		1,385
Total	$	33,784	$	20,378

Income (loss) before income taxes:
Electrical Power Products	$	11,154	$	(21)
Process Control Systems		(200)		(114)
Total	$	10,954	$	(135)

Depreciation and amortization:
Electrical Power Products	$	3,053	$	3,185
Process Control Systems		20		(12)
Total	$	3,073	$	3,173

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Fair Value Measurements (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012
Assets
Cash equivalents	$ 10,225	$ 45,888
Total	10,225	45,888
Liabilities
Foreign currency forward contracts
Total
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member]
Assets
Cash equivalents	10,225	45,888
Total	10,225	45,888
Liabilities
Foreign currency forward contracts
Total
Significant Other Observable Inputs (Level 2) [Member]
Assets
Cash equivalents
Total
Liabilities
Foreign currency forward contracts
Total
Significant Unobservable Inputs (Level 3) [Member]
Assets
Cash equivalents
Total
Liabilities
Foreign currency forward contracts
Total

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Company may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.

+ References + Details

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Numerator:
Net income (loss)	$ 7,385	$ (1,745)
Denominator:
Weighted average basic shares	11,922,000	11,764,000
Dilutive effect of stock options and restricted stock units	78,000
Weighted average diluted shares with assumed conversions	12,000,000	11,764,000
Net earnings (loss) per share:
Basic	$ 0.62	$ (0.15)
Diluted	$ 0.62	$ (0.15)
Shares excluded from the computation of diluted earnings (loss) per share	104,000

Detail Of Selected Balance Sheet Accounts (Activity In Allowance For Doubtful Accounts) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Detail Of Selected Balance Sheet Accounts [Abstract]
Balance at beginning of period	$ 1,399	$ 391
Increase (decrease) to bad debt expense	(293)	185
Deductions for uncollectible accounts written off, net of recoveries	(57)
Increase due to foreign currency translation	1	12
Balance at end of period	$ 1,050	$ 588

Detail Of Selected Balance Sheet Accounts (Activity In Product Warranty Accrual) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Detail Of Selected Balance Sheet Accounts [Abstract]
Balance at beginning of period	$ 5,714	$ 4,603
Increase to warranty expense	638	469
Deduction for warranty charges	(596)	(649)
Decrease due to foreign currency translations	(2)	(27)
Balance at end of period	$ 5,754	$ 4,396

Detail Of Selected Balance Sheet Accounts (Components Of Inventories) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012
Detail Of Selected Balance Sheet Accounts [Abstract]
Raw materials, parts and subassemblies	$ 32,878	$ 33,632
Work-in-progress	5,365	6,422
Provision for excess and obsolete inventory	(6,952)	(7,137)
Total inventories	$ 31,291	$ 32,917

- Definition

The amount of the valuation account as of the balance sheet date which reduces the carrying amount of inventory to net realizable value; takes into consideration such factors as market value, excessive quantities based on expected sales, technological obsolescence, and shrinkage. May also provide for estimated product returns or price concessions pertaining to product cost.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.BB)
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Paragraph 14
-Chapter 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Paragraph 8, 9, 14
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section A
-Paragraph 9
-Chapter 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 09
-Article 12

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 6
-Subparagraph a
-Article 5

+ Details

Detail Of Selected Balance Sheet Accounts (Cost and Estimated Earnings on Uncompleted Contracts) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012
Detail Of Selected Balance Sheet Accounts [Abstract]
Costs incurred on uncompleted contracts	$ 597,821	$ 635,714
Estimated earnings	145,189	168,480
Total	743,010	804,194
Less: Billings to date	717,552	754,604
Net underbilled position	25,458	49,590
Costs and estimated earnings in excess of billings on uncompleted contracts underbilled	70,643	86,734
Billings in excess of costs and estimated earnings on uncompleted contracts overbilled	$ (45,185)	$ (37,144)

- Definition

Liability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method.

+ References + Details

- Definition

Total amount included in cost of uncompleted contracts in excess of related billings, or unbilled accounts receivable.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 912
-SubTopic 310
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6471842&loc=d3e55302-109406

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3(c)(3))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 35
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6802688&loc=d3e57795-111642

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 35
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6802688&loc=d3e57807-111642

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 45
-Paragraph 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section A
-Paragraph 4, 21
-Chapter 11
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3
-Subparagraph c(2), c(3), c(4)
-Article 5

+ Details

Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Intangible Assets [Abstract]
Amortization of intangible assets	$ 415	$ 703

Intangible Assets (Schedule Of Intangible Assets Subject To Amortization) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 30,514	$ 30,534
Accumulated Amortization	(17,627)	(17,217)
Net Carrying Value	12,887	13,317
Supply Agreement [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	17,580	17,580
Accumulated Amortization	(7,518)	(7,225)
Net Carrying Value	10,062	10,355
Purchased Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	11,798	11,818
Accumulated Amortization	(9,214)	(9,121)
Net Carrying Value	2,584	2,697
Trade Name [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	1,136	1,136
Accumulated Amortization	(895)	(871)
Net Carrying Value	$ 241	$ 265

Long Term Debt (Narrative) (Details) $ in Millions	3 Months Ended
Long Term Debt (Narrative) (Details) $ in Millions	Dec. 31, 2012 USD ($)	Mar. 31, 2012 CAD ($)	Mar. 31, 2012 USD ($)	Oct. 31, 2001 USD ($)
Line of Credit Facility [Line Items]
Reimbursement agreement requires annual redemptions	$ 400,000
Balance in the restricted sinking fund	$ 134,000
US Revolver [Member]
Line of Credit Facility [Line Items]
Revolving credit facility			$ 75,000,000
Revolving credit interest rate	The interest rate for amounts outstanding under the Amended Credit Agreement for the US Revolver is a floating rate based upon the higher of the Federal Funds Rate plus 0.50%, or the bank's prime rate.
Basis spread on variable rate	0.50%
Outstanding letters of credit	$ 20,600,000
Amount of credit facility remaining borrowing capacity	$ 54,400,000
Credit facility expiration date	Dec. 31, 2016
Percentage of voting capital stock pledged as collateral	100.00%
Non-domestic subsidiaries of voting capital stock	66.00%
US Revolver [Member] \| Maximum [Member]
Line of Credit Facility [Line Items]
Margin	1.75%
Canadian Revolver [Member]
Line of Credit Facility [Line Items]
Outstanding letters of credit	$ 100,000
Amount of credit facility remaining borrowing capacity	$ 9,900,000
Credit facility expiration date	Feb. 28, 2015
Revolving canadian credit facility		$ 10.0	$ 10,000,000
Canadian Revolver [Member] \| Maximum [Member]
Line of Credit Facility [Line Items]
Margin	1.125%
Canadian Revolver [Member] \| Minimum [Member]
Line of Credit Facility [Line Items]
Margin	0.375%
Industrial Development Revenue Bonds [Member]
Line of Credit Facility [Line Items]
Borrowings				$ 8,000,000
Interest rate	0.29%

Long-Term Debt (Components Of Long-Term Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012
Long-Term Debt [Abstract]
Industrial development revenue bonds	$ 3,600	$ 4,000
Capital lease obligations	86	355
Subtotal long-term debt and capital lease obligations	3,686	4,355
Less current portion	(486)	(725)
Total long-term debt and capital lease obligations	$ 3,200	$ 3,630

Commitments And Contingencies (Details) $ in Millions	Dec. 31, 2012 USD ($)
Loss Contingencies [Line Items]
Additional bonding capacity	$ 146.8
S&I [Member]
Loss Contingencies [Line Items]
Line of credit facility	12.1
Guarantee liability	7.1
Financial Standby Letter of Credit [Member]
Loss Contingencies [Line Items]
Guarantee liability	20.7
Performance Guarantee [Member]
Loss Contingencies [Line Items]
Guarantee liability	$ 253.2

Stock Based Compensation (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2012	Sep. 30, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units outstanding	123,980		99,725	69,378
Shares granted during period	58,775		54,825
Weighted average grant date fair value			$ 38.71
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years	3 years
Shares granted during period	35,265	32,894
Weighted average grant date fair value	$ 38.82	$ 31.18
Compensation expense	$ 0.6	$ 0.1
Restricted Stock Units (RSUs) [Member] \| Time Based Restricted Stock Unit [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target RSUs granted range	40.00%
Vesting period	3 years
Restricted Stock Units (RSUs) [Member] \| Performance Based Restricted Stock Unit [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Actual amount of RSUs earned based on cumulative earnings	60.00%
Performance cycle	3 years
Additional Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years	3 years
Shares granted during period	23,510	21,931
Weighted average grant date fair value	$ 38.82	$ 31.18
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	$ 0.5	$ 0.1

Stock Based Compensation (Schedule Of Restricted Stock Units Activity) (Details) - $ / shares	3 Months Ended		12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding Beginning Balance, Number of Restricted Stock Units	99,725	69,378	69,378
Outstanding Beginning Balance, Weighted Average Grant Date Fair Value Per Share	$ 32.69	$ 36.10	$ 36.10
Granted, Number of Restricted Stock Units	58,775		54,825
Granted, Weighted Average Grant Date Fair Value Per Share	$ 38.82		$ 31.18
Expired or cancelled, Number of Restricted Stock Units			(24,478)
Expired or cancelled, Weighted Average Grant Date Fair Value Per Share			$ 38.71
Vested/exercised, Number of Restricted Stock Units	(34,520)
Vested/exercised, Weighted Average Grant Date Fair Value Per Share	$ 31.18
Outstanding Ending balance, Number of Restricted Stock Units	123,980		99,725
Outstanding Ending balance, Weighted Average Grant Date Fair Value Per Share	$ 36.02		$ 32.69
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Number of Restricted Stock Units	35,265	32,894
Expired or cancelled, Weighted Average Grant Date Fair Value Per Share	$ 38.82	$ 31.18

Business Segments (Narrative) (Details)	3 Months Ended
Business Segments (Narrative) (Details)	Dec. 31, 2012 segment
Business Segments [Abstract]
Number of reportable business segments	2

Business Segments (Schedule Of Business Segments Detailed Information) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]
Revenues	$ 153,941	$ 157,456
Gross profit	33,784	20,378
Income (loss) before income taxes	10,954	(135)
Depreciation and amortization expense	3,073	3,173
Electrical Power Products [Member]
Segment Reporting Information [Line Items]
Revenues	146,136	150,664
Gross profit	32,377	18,993
Income (loss) before income taxes	11,154	(21)
Depreciation and amortization expense	3,053	3,185
Process Control Systems [Member]
Segment Reporting Information [Line Items]
Revenues	7,805	6,792
Gross profit	1,407	1,385
Income (loss) before income taxes	(200)	(114)
Depreciation and amortization expense	$ 20	$ (12)