Document And Entity Information	9 Months Ended
Document And Entity Information	Jun. 30, 2013	Jul. 31, 2013
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Entity Registrant Name	ESCO TECHNOLOGIES INC
Entity Central Index Key	0000866706
Document Fiscal Year Focus	2013
Document Period End Date	Jun. 30, 2013
Trading Symbol	ESE
Document Fiscal Period Focus	Q3
Entity Filer Category	Large Accelerated Filer
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		26,440,097

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Net sales	$ 116,922	$ 118,432	$ 345,478	$ 355,148
Costs and expenses:
Cost of sales	69,556	71,843	209,204	217,650
Selling, general and administrative expenses	31,546	32,098	96,799	98,087
Amortization of intangible assets	1,506	1,437	4,541	4,212
Interest expense, net	778	1,014	1,997	1,989
Other expenses (income), net	2,903	(3,487)	3,748	(4,345)
Total costs and expenses	106,289	102,905	316,289	317,593
Earnings before income taxes	10,633	15,527	29,189	37,555
Income tax expense	4,119	3,987	11,810	12,250
Net earnings from continuing operations	6,514	11,540	17,379	25,305
(Loss) earnings from discontinued operations, net of tax (benefit) expense	(1,617)	2,251	(10,677)	3,895
Net earnings	$ 4,897	$ 13,791	$ 6,702	$ 29,200
Earnings (loss) per share:
Basic - Continuing operations	$ 0.25	$ 0.44	$ 0.66	$ 0.95
- Discontinued operations	$ (0.06)	$ 0.08	$ (0.40)	$ 0.14
- Net earnings	$ 0.19	$ 0.52	$ 0.26	$ 1.09
Earnings Per Share, Diluted
Diluted - Continuing operations	$ 0.24	$ 0.43	$ 0.65	$ 0.94
- Discontinued operations	$ (0.06)	$ 0.08	$ (0.40)	$ 0.14
- Net earnings	$ 0.18	$ 0.51	$ 0.25	$ 1.08

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Net earnings	$ 4,897	$ 13,791	$ 6,702	$ 29,200
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(40)	(2,412)	(851)	(2,955)
Amortization of prior service costs and actuarial losses	0	0	(109)	0
Change in fair value of interest rate swap	0	0	0	2
Total other comprehensive income (loss), net of tax	(40)	(2,412)	(960)	(2,953)
Comprehensive income (loss)	$ 4,857	$ 11,379	$ 5,742	$ 26,247

CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013	Sep. 30, 2012
ASSETS
Cash and cash equivalents	$ 31,647	$ 30,215
Accounts receivable, net	87,148	83,414
Costs and estimated earnings on long-term contracts, less progress billings of $21,089 and $30,534, respectively	19,598	14,567
Inventories	94,401	82,063
Current portion of deferred tax assets	16,106	15,617
Other current assets	22,543	12,940
Assets held for sale - current	105,134	104,628
Total current assets	376,577	343,444
Property, plant and equipment, net of accumulated depreciation of $65,832 and $61,344, respectively	74,516	62,551
Intangible assets, net of accumulated amortization of $13,831 and $11,690, respectively	179,525	176,486
Goodwill	282,412	279,640
Other assets	9,157	9,638
Assets held for sale - other	196,659	161,994
Total assets	1,118,846	1,033,753
LIABILITIES AND SHAREHOLDERS' EQUITY
Current maturities of long-term debt	50,000	50,000
Accounts payable	29,190	35,253
Advance payments on long-term contracts, less costs incurred of $32,716 and $31,534, respectively	17,573	21,700
Accrued salaries	19,286	19,613
Current portion of deferred revenue	18,108	16,332
Accrued other expenses	20,901	20,577
Assets held for sale - current	56,072	40,730
Total current liabilities	211,130	204,205
Pension obligations	32,610	35,480
Deferred tax liabilities	70,774	66,621
Other liabilities	388	947
Long-term debt	137,000	65,000
Assets held for sale - other	41,582	30,187
Total liabilities	493,484	402,440
Shareholders' equity:
Preferred stock, par value $.01 per share, authorized 10,000,000 shares	0	0
Common stock, par value $.01 per share, authorized 50,000,000 shares, issued 30,147,504 and 30,044,486 shares, respectively	302	300
Additional paid-in capital	283,531	279,392
Retained earnings	441,933	441,566
Accumulated other comprehensive loss, net of tax	(26,338)	(25,378)
Total stockholders' equity before Treasury Stock	699,428	695,880
Less treasury stock, at cost: 3,711,007 and 3,453,249 common shares, respectively	(74,066)	(64,567)
Total shareholders' equity	625,362	631,313
Total liabilities and shareholders’ equity	$ 1,118,846	$ 1,033,753

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Jun. 30, 2013	Sep. 30, 2012
Costs and estimated earnings on long-term contracts, progress billings	$ 21,089	$ 30,534
Property, plant and equipment, net of accumulated depreciation	65,832	61,344
Intangible assets, net of accumulated amortization	13,831	11,690
Advance payments on long-term contracts, costs incurred	$ 32,716	$ 31,534
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	30,147,504	30,044,486
Treasury stock, shares	3,711,007	3,453,249

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Cash flows from operating activities:
Net earnings	$ 6,702	$ 29,200
Adjustments to reconcile net earnings to net cash provided by operating activities:
Net loss (earnings) from discontinued operations, net of tax	10,677	(3,895)
Depreciation and amortization	11,528	10,836
Stock compensation expense	3,440	3,246
Changes in current assets and liabilities	(35,911)	(16,515)
Effect of deferred taxes	3,664	2,435
Change in deferred revenue and costs, net	1,292	2,186
Pension contributions	(3,400)	(4,070)
Change in acquisition earnout obligation	0	(4,285)
Change in uncertain tax positions	502	(1,819)
Other	237	426
Net cash provided by operating activities - continuing operations	(1,269)	17,745
Net cash provided by discontinued operations	13,502	17,218
Net cash provided by operating activities	12,233	34,963
Cash flows from investing activities:
Acquisition of businesses, net of cash acquired	(19,452)	0
Additions to capitalized software	(5,589)	(4,413)
Capital expenditures	(10,247)	(7,594)
Net cash used by investing activities - continuing operations	(35,288)	(12,007)
Net cash used by investing activities - discontinued operations	(32,368)	(10,343)
Net cash used by investing activities	(67,656)	(22,350)
Cash flows from financing activities:
Proceeds from long-term debt	100,000	179,115
Principal payments on long-term debt	(28,000)	(184,115)
Dividends paid	(6,359)	(6,415)
Purchases of common stock into treasury	(9,703)	0
Proceeds from exercise of stock options	1,750	(290)
Other	18	46
Net cash provided (used) by financing activities	57,706	(11,659)
Effect of exchange rate changes on cash and cash equivalents	(851)	(2,955)
Net increase (decrease) in cash and cash equivalents	1,432	(2,001)
Cash and cash equivalents, beginning of period	30,215	34,158
Cash and cash equivalents, end of period	$ 31,647	$ 32,157

BASIS OF PRESENTATION

9 Months Ended

Jun. 30, 2013

Basis Of Presentation [Abstract]

Basis Of Presentation

BASIS OF PRESENTATION

The accompanying consolidated financial statements, in the opinion of management, include all adjustments, consisting of normal recurring accruals, necessary for a fair presentation of the results for the interim periods presented. The consolidated financial statements are presented in accordance with the requirements of Form 10-Q and consequently do not include all the disclosures required for annual financial statements by accounting principles generally accepted in the United States of America (GAAP). For further information, refer to the consolidated financial statements and related notes included in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2012. Certain 2012 amounts have been reclassified to conform with the 2013 presentation.

The Company’s business is typically not impacted by seasonality; however, the results for the three and nine-month periods ended June 30, 2013 are not necessarily indicative of the results for the entire 2013 fiscal year. References to the third quarters of 2013 and 2012 represent the fiscal quarters ended June 30, 2013 and 2012, respectively.

In preparing the financial statements, the Company uses estimates and assumptions that may affect reported amounts and disclosures. The Company regularly evaluates the estimates and assumptions related to the allowance for doubtful trade receivables, inventory obsolescence, warranty reserves, value of equity-based awards, goodwill and purchased intangible asset valuations, asset impairments, employee benefit plan liabilities, income tax liabilities and assets and related valuation allowances, uncertain tax positions, and claims, litigation and other loss contingencies. Actual results could differ from those estimates.

ASSETS HELD FOR SALE

9 Months Ended

Jun. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

Assets Held For Sale

ASSETS HELD FOR SALE

Prior to June 30, 2013, the Company’s Board of Directors approved the initiation of a process to sell that portion of the Company’s Utility Solutions business segment represented by its subsidiary Aclara Technologies LLC (Aclara). Aclara’s assets and liabilities constitute a disposal group to be classified as held for sale and Aclara constitutes a component of the Company with operations and cash flows that are clearly distinguishable, operationally and for financial reporting purposes, from the rest of the entity. The results of operations of a component of an entity that either has been disposed of or is classified as held for sale shall be reported in discontinued operations. Accordingly, Aclara is reflected as discontinued operations and/or assets held for sale in the financial statements and related notes for all periods presented.

Aclara’s pretax loss recorded in discontinued operations was $2.8 million and $17.5 million for the three and nine-month periods ended June 30, 2013, respectively, and pretax income was $3.6 million and $6.5 million for the respective prior year periods. Aclara’s net sales were $44.6 million and $127.5 million for the three and nine-month periods ended June 30, 2013, respectively, and $51.0 million and $141.1 million for the respective prior year periods. Aclara’s operations were included within the Company's USG segment prior to the classification as discontinued operations.

The major classes of Aclara assets and liabilities held for sale included in the Consolidated Balance Sheet at June 30, 2013 and September 30, 2012 are shown below (in thousands).

	June 30, 2013		September 30, 2012
Assets:
Accounts receivable, net	$	48,407		67,637
Inventories		31,313		25,998
Current portion of deferred tax assets		7,151		6,696
Other current assets		18,263		4,297
Current assets		105,134		104,628
Net property, plant & equipment		13,867		13,325
Intangible assets, net		64,602		54,987
Goodwill		105,765		81,640
Other assets		12,425		12,042
Total assets	$	301,793		266,622
Liabilities:
Accounts payable	$	18,115		18,796
Accrued expenses and other current liabilities		37,957		21,934
Current liabilities		56,072		40,730
Other liabilities		41,582		30,187
Total liabilities	$	97,654		70,917

ACQUISITIONS

9 Months Ended

Jun. 30, 2013

Acquisitions [Abstract]

Acquisitions

3.	ACQUISITIONS

On June 26, 2013, ESCO Technologies Inc. acquired the stock of Canyon Engineering Products, Inc. (Canyon) for $9.2 million in cash, and additionally, purchased Canyon’s 70,000 square foot manufacturing facility located in Valencia, California for $7 million. Canyon designs and manufactures precision fluid control devices primarily for the aerospace industry and Canyon’s products, technology and customers are very similar to Crissair, Inc. The operating results for Canyon , since the date of acquisition, are included as part of Crissair, Inc., within ESCO’s Filtration segment. The Company recorded approximately $1.3 million of goodwill related to the transaction and $1.7 million of amortizable identifiable intangible assets consisting primarily of customer relationships.

On December 31, 2012, the Company acquired the assets of Metrum Technologies LLC (Metrum) for a purchase price of $25 million in cash plus contingent consideration based on future revenues over the next four years. Metrum is a leading provider of wireless public network communications products for electric utility customers and also offers communications products and devices for distribution automation and demand response applications. The Company recorded approximately $25 million of goodwill, $11.2 million of amortizable identifiable intangible assets consisting primarily of customer relationships and patents / technology and contingent consideration valued at $13.7 million. The operating results for the business, since the date of acquisition, are included within Aclara Technologies LLC which is included in discontinued operations and/or assets held for sale.

On December 21, 2012, the Company acquired the assets of Felix Tool & Engineering, Inc. (Felix Tool) for a purchase price of $1.2 million in cash. Felix Tool is engaged in the design, manufacture and sale of customized perforated tubes for filtration applications in the aerospace and fluid power industry. The purchase price was allocated to property, plant and equipment and inventory based on fair market value at the date of acquisition and there were no intangible assets recorded upon the transaction. The operating results for the business, since the date of acquisition, are included within PTI Technologies Inc. in the Filtration segment.

On December 10, 2012, the Company acquired the assets of Finepoint Marketing, Inc. (Finepoint) for a purchase price of $2.5 million. Finepoint is the electric power industry’s leading conference provider focused on medium and high voltage circuit breakers, as well as related substation and switchgear topics. The operating results for the business, since the date of acquisition, are included within Doble Engineering Company in the USG segment. The Company recorded approximately $1.3 million of goodwill as a result of the transaction and $1.2 million of amortizable identifiable intangible assets consisting of customer relationships.

EARNINGS PER SHARE (EPS)

9 Months Ended

Jun. 30, 2013

Earnings Per Share (EPS) [Abstract]

Earnings Per Share (EPS)

4.	EARNINGS PER SHARE (EPS)

Basic EPS is calculated using the weighted average number of common shares outstanding during the period. Diluted EPS is calculated using the weighted average number of common shares outstanding during the period plus shares issuable upon the assumed exercise of dilutive common share options and vesting of performance-accelerated restricted shares (restricted shares) by using the treasury stock method. The number of shares used in the calculation of earnings per share for each period presented is as follows (in thousands):

	Three Months Ended June 30,		Nine Months Ended June 30,
	2013	2012	2013	2012

Weighted Average Shares Outstanding - Basic	26,436	26,730	26,453	26,702
Dilutive Options and Restricted Shares	313	297	299	267

Adjusted Shares - Diluted	26,749	27,027	26,752	26,969

Options to purchase 66,402 shares of common stock at prices of $37.54 were outstanding during the three-month periods ended June 30, 2013, but were not included in the computation of diluted EPS because the options' exercise prices were greater than the average market price of the common shares. Options to purchase 131,129 shares of common stock at prices ranging from $32.55 - $45.81 were outstanding during the three-month periods ended June 30, 2012, but were not included in the computation of diluted EPS because the options' exercise prices were greater than the average market price of the common shares. The options expire at various periods through 2014. Approximately 194,000 and 196,000 restricted shares were excluded from the computation of diluted EPS for the three-month periods ended June 30, 2013 and 2012, respectively, based upon the application of the treasury stock method.

SHARE-BASED COMPENSATION

9 Months Ended

Jun. 30, 2013

Share-Based Compensation [Abstract]

Share-Based Compensation

5.	SHARE-BASED COMPENSATION

The Company provides compensation benefits to certain key employees under several share-based plans providing for employee stock options and/or performance-accelerated restricted shares (restricted shares), and to non-employee directors under a non-employee directors compensation plan.

Stock Option Plans

The fair value of each option award is estimated as of the date of grant using the Black-Scholes option pricing model. Expected volatility is based on historical volatility of the Company’s stock calculated over the expected term of the option. The risk-free rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the date of grant. The expected dividend yield is based on historical dividend rates. There were no stock option grants during the first nine months of fiscal 2013. Pretax compensation expense related to stock option awards was less than $0.1 million for the three and nine-month periods ended June 30, 2013 and 2012, respectively.

Information regarding stock options awarded under the option plans is as follows:

	Shares		Weighted Average Price		Aggregate Intrinsic Value (in millions)	Weighted Average Remaining Contractual Life
Outstanding at October 1, 2012	125,816	$	36.29
Granted	–	$	–
Exercised	(51,116)	$	34.70	$	0.3
Cancelled / Expired	(7,350)	$	37.30
Outstanding at June 30, 2013	67,350	$	37.39	$	0.0	none

Exercisable at June 30, 2013	67,350	$	37.39	$	0.0

Performance-Accelerated Restricted Share Awards

Pretax compensation expense related to the restricted share awards was $1.0 million and $2.9 million for the three and nine-month periods ended June 30, 2013, respectively, and $0.9 million and $2.8 million for the respective prior year periods. There were 507,079 non-vested shares outstanding as of June 30, 2013.

Non-Employee Directors Plan

Pretax compensation expense related to the non-employee director grants was $0.1 million and $0.5 million for the three and nine-month periods ended June 30, 2013, respectively, and $0.2 million and $0.4 million for the respective prior year periods.

The total share-based compensation cost that has been recognized in results of continuing operations and included within selling, general and administrative expenses (SG&A) was $1.2 million and $3.4 million for the three and nine-month periods ended June 30, 2013, respectively, and $1.1 million and $3.2 million for the three and nine-month periods ended June 30, 2012. The total income tax benefit recognized in results of operations for share-based compensation arrangements was $0.1 million and $0.2 million for the three and nine-month periods ended June 30, 2013 and $0.5 million and $1.3 million for the three and nine-month periods ended June 30, 2012. As of June 30, 2013, there was $6.7 million of total unrecognized compensation cost related to share-based compensation arrangements. That cost is expected to be recognized over a remaining weighted-average period of 1.4 years.

INVENTORIES

9 Months Ended

Jun. 30, 2013

Inventories [Abstract]

Inventories

6.	INVENTORIES

Inventories from continuing operations consist of the following:

(In thousands)	June 30, 2013		September 30, 2012

Finished goods	$	22,201		19,754
Work in process, including long-term contracts		33,812		27,216
Raw materials		38,388		35,093
Total inventories	$	94,401		82,063

BUSINESS SEGMENT INFORMATION

9 Months Ended

Jun. 30, 2013

Business Segment Information [Abstract]

Business Segment Information

BUSINESS SEGMENT INFORMATION

The Company is organized based on the products and services that it offers. Under this organizational structure, the Company has three reporting segments: Utility Solutions Group (USG), RF Shielding and Test (Test) and Filtration/Fluid Flow (Filtration). The USG segment’s operations consist of Doble Engineering Company (Doble). Doble provides high-end, intelligent diagnostic test solutions for the electric power delivery industry and is a leading supplier of partial discharge testing instruments used to assess the integrity of high voltage power delivery equipment. Previously, USG also included Aclara Technologies LLC. See Note 2. Test segment operations consist of ETS-Lindgren Inc. (ETS-Lindgren). On October 1, 2012, the Company consolidated its two domestic Test segment operating companies by merging ETS-Lindgren, L.P. into Lindgren R.F. Enclosures Inc., which was renamed ETS-Lindgren Inc. ETS-Lindgren is an industry leader in providing its customers with the ability to identify, measure and contain magnetic, electromagnetic and acoustic energy. The Filtration segment’s operations consist of PTI Technologies Inc. (PTI), VACCO Industries (VACCO), Crissair, Inc. (Crissair) and Thermoform Engineered Quality LLC (TEQ). The companies within this segment primarily design and manufacture specialty filtration products, including hydraulic filter elements used in commercial aerospace applications, unique filter mechanisms used in micro-propulsion devices for satellites and custom designed filters for manned and unmanned aircraft.

Management evaluates and measures the performance of its operating segments based on “Net Sales” and “EBIT”, which are detailed in the table below. EBIT is defined as earnings from continuing operations before interest and taxes. The table below is presented on the basis of continuing operations and excludes discontinued operations.

(In thousands)	Three Months Ended June 30,				Nine Months Ended June 30,
	2013		2012		2013		2012
NET SALES
USG	$	26,597		25,666		79,059		80,418
Test		36,562		41,815		112,678		131,652
Filtration		53,763		50,951		153,741		143,078
Consolidated totals	$	116,922		118,432		345,478		355,148

EBIT
USG	$	5,132		9,203		14,735		19,894
Test		3,844		2,395		6,922		9,117
Filtration		10,689		11,228		30,384		28,932
Corporate (loss)		(8,254)		(6,285)		(20,855)		(18,399)
Consolidated EBIT		11,411		16,541		31,186		39,544
Less: Interest expense		(778)		(1,014)		(1,997)		(1,989)
Earnings before income taxes	$	10,633		15,527		29,189		37,555

Non-GAAP Financial Measures

The financial measure “EBIT” is presented in the above table and elsewhere in this Report. EBIT on a consolidated basis is a non-GAAP financial measure. Management believes that EBIT is useful in assessing the operational profitability of the Company’s business segments because it excludes interest and taxes, which are generally accounted for across the entire Company on a consolidated basis. EBIT is also one of the measures used by management in determining resource allocations within the Company as well as incentive compensation.

The Company believes that the presentation of EBIT provides important supplemental information to investors by facilitating comparisons with other companies, many of which use similar non-GAAP financial measures to supplement their GAAP results. However, the Company’s non-GAAP financial measures may not be comparable to other companies’ non-GAAP financial performance measures. Furthermore, the use of non-GAAP financial measures is not intended to replace any measures of performance determined in accordance with GAAP.

DEBT

9 Months Ended

Jun. 30, 2013

Debt [Abstract]

Debt

DEBT

The Company’s debt is summarized as follows:

(In thousands)	June 30, 2013		September 30, 2012
Total borrowings	$	187,000		115,000
Short-term borrowings and current portion of long-term debt		(50,000)		(50,000)
Total long-term debt, less current portion	$	137,000		65,000

On May 14, 2012, the Company entered into a new $450 million five-year revolving credit facility with JPMorgan Chase Bank, N.A., as administrative agent, PNC Bank, N.A., as syndication agent, and eight other participating lenders (the “Credit Facility”). The Credit Facility replaced the Company’s $330 million revolving credit facility that would otherwise have matured in November, 2012. Through a credit facility expansion option, the Company may elect to increase the size of the credit facility by entering into incremental term loans, in any agreed currency, at a minimum of $25 million each up to a maximum of $250 million aggregate.

At June 30, 2013, the Company had approximately $251 million available to borrow under the credit facility, and a $250 million increase option, in addition to $31.6 million cash on hand. At June 30, 2013, the Company had $187 million of outstanding borrowings under the credit facility and outstanding letters of credit of $12.5 million (of which $4.2 million related to Aclara). The Company’s ability to access the additional $250 million increase option of the credit facility is subject to acceptance by participating or other outside banks.

The credit facility requires, as determined by certain financial ratios, a facility fee ranging from 17.5 to 35.0 basis points per year on the unused portion. The terms of the facility provide that interest on borrowings may be calculated at a spread over the London Interbank Offered Rate (LIBOR) or based on the prime rate, at the Company’s election. The facility is secured by the unlimited guaranty of the Company’s material domestic subsidiaries and a 65% pledge of the material foreign subsidiaries’ share equity. The financial covenants of the credit facility also include a leverage ratio and an interest coverage ratio. At June 30, 2013, the Company was in compliance with all debt covenants.

INCOME TAX EXPENSE

9 Months Ended

Jun. 30, 2013

Income Tax Expense [Abstract]

Income Tax Expense

9.	INCOME TAX EXPENSE

The third quarter 2013 effective income tax rate from continuing operations was 38.7% compared to 25.7% in the third quarter of 2012. The effective income tax rate from continuing operations in the first nine months of 2013 was 40.5% compared to 32.6% in the prior year period. The income tax expense in the third quarter and first nine months of 2013 was unfavorably impacted by an increase in uncertain tax positions related to a foreign trans fer pricing accrual increasing the third quarter and year-to-date effective tax rate by 2.7 % and 1.0% ; and the establishment of a valuation allowance on a state tax credit deferred tax asset increasing the third quarter and year-to-date effective tax rate by 2.2% and 0.8%, respectively. The income tax expense in the third quarter and first nine months of 2013 was favorably impacted by the reduction of a foreign deferred tax liability associated with a fore ign tradename decreasing the third quarter and year-to-date effective tax rate by 3.3% and 0.5%, respectively. The income tax expense in the third quarter and first nine months of 2012 was favorably impacted by a decrease in domestic uncertain tax positions primarily as a result of a lapse of the applicable statute of limitations reducing the third quarter and year-to-date effective tax rate by 11.8% and 4.9%, respectively. The Company estimates the fiscal 2013 effective tax from continuing operations rate will be approximately 39%.

During the three-month period ended June 30, 2013, the Company increased by $0.3 million the amount of unrecognized tax benefits related to a foreign transfer pricing accrual. The Company anticipate s a $1.2 million reduction in the amount of unrecognized tax benefits in the next twelve months as a result of a lapse of the applicable statute of limitations.

RETIREMENT PLANS

9 Months Ended

Jun. 30, 2013

Retirement Plans [Abstract]

Retirement Plans

10.	RETIREMENT PLANS

A summary of net periodic benefit expense for the Company’s defined benefit plans for the three and nine-month periods ended June 30, 2013 and 2012 is shown in the following table. Net periodic benefit cost for each period presented is comprised of the following:

	Three Months Ended June 30,				Nine Months Ended June 30,
(In thousands)	2013		2012		2013		2012
Defined benefit plans
Interest cost	$	867		905		2,696		2,714
Expected return on assets		(1,101)		(1,021)		(3,250)		(3,063)
Amortization of:
Prior service cost		3		3		10		10
Actuarial loss		559		567		1,543		1,293
Net periodic benefit cost	$	328		454		999		954

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTSs

9 Months Ended

Jun. 30, 2013

Recently Issued Accounting Pronouncements [Abstract]

Recently Issued Accounting Pronouncements

11.	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

In July 2012, the FASB issued Accounting Standards Update No. 2012-02, Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment (ASU 2012-02). This ASU updates the rules on testing indefinite-lived intangible assets other than goodwill for impairment and permits the option to perform a qualitative assessment of the fair value of indefinite-lived intangible assets. This update is effective for fiscal years, and interim periods within those years, beginning after September 15, 2012 and did not have a material impact on the Company’s financial statements.

ASSETS HELD FOR SALE (Tables)

9 Months Ended

Jun. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

Major Classes Of Discontinued Assets And Liabilities

The major classes of Aclara assets and liabilities held for sale included in the Consolidated Balance Sheet at June 30, 2013 and September 30, 2012 are shown below (in thousands).

	June 30, 2013		September 30, 2012
Assets:
Accounts receivable, net	$	48,407		67,637
Inventories		31,313		25,998
Current portion of deferred tax assets		7,151		6,696
Other current assets		18,263		4,297
Current assets		105,134		104,628
Net property, plant & equipment		13,867		13,325
Intangible assets, net		64,602		54,987
Goodwill		105,765		81,640
Other assets		12,425		12,042
Total assets	$	301,793		266,622
Liabilities:
Accounts payable	$	18,115		18,796
Accrued expenses and other current liabilities		37,957		21,934
Current liabilities		56,072		40,730
Other liabilities		41,582		30,187
Total liabilities	$	97,654		70,917

EARNINGS PER SHARE (EPS) (Tables)

9 Months Ended

Jun. 30, 2013

Earnings Per Share (EPS) [Abstract]

Number Of Shares Used In The Calculation Of Earnings Per Share

The number of shares used in the calculation of earnings per share for each period presented is as follows (in thousands):

	Three Months Ended June 30,		Nine Months Ended June 30,
	2013	2012	2013	2012

Weighted Average Shares Outstanding - Basic	26,436	26,730	26,453	26,702
Dilutive Options and Restricted Shares	313	297	299	267

Adjusted Shares - Diluted	26,749	27,027	26,752	26,969

SHARE-BASED COMPENSATION (Tables)

9 Months Ended

Jun. 30, 2013

Share-Based Compensation [Abstract]

Schedule Of Stock Options Awarded Under The Option Plans

Information regarding stock options awarded under the option plans is as follows:

	Shares		Weighted Average Price		Aggregate Intrinsic Value (in millions)	Weighted Average Remaining Contractual Life
Outstanding at October 1, 2012	125,816	$	36.29
Granted	–	$	–
Exercised	(51,116)	$	34.70	$	0.3
Cancelled / Expired	(7,350)	$	37.30
Outstanding at June 30, 2013	67,350	$	37.39	$	0.0	none

Exercisable at June 30, 2013	67,350	$	37.39	$	0.0

INVENTORIES (Tables)

9 Months Ended

Jun. 30, 2013

Inventories [Abstract]

Schedule Of Inventories

Inventories from continuing operations consist of the following:

(In thousands)	June 30, 2013		September 30, 2012

Finished goods	$	22,201		19,754
Work in process, including long-term contracts		33,812		27,216
Raw materials		38,388		35,093
Total inventories	$	94,401		82,063

BUSINESS SEGMENT INFORMATION (Tables)

9 Months Ended

Jun. 30, 2013

Business Segment Information [Abstract]

Schedule Of Net Sales And Earnings Before Income Tax

The table below is presented on the basis of continuing operations and excludes discontinued operations.

(In thousands)	Three Months Ended June 30,				Nine Months Ended June 30,
	2013		2012		2013		2012
NET SALES
USG	$	26,597		25,666		79,059		80,418
Test		36,562		41,815		112,678		131,652
Filtration		53,763		50,951		153,741		143,078
Consolidated totals	$	116,922		118,432		345,478		355,148

EBIT
USG	$	5,132		9,203		14,735		19,894
Test		3,844		2,395		6,922		9,117
Filtration		10,689		11,228		30,384		28,932
Corporate (loss)		(8,254)		(6,285)		(20,855)		(18,399)
Consolidated EBIT		11,411		16,541		31,186		39,544
Less: Interest expense		(778)		(1,014)		(1,997)		(1,989)
Earnings before income taxes	$	10,633		15,527		29,189		37,555

RETIREMENT PLANS (Tables)

9 Months Ended

Jun. 30, 2013

Retirement Plans [Abstract]

Schedule Of Components Of Net Periodic Benefit Cost For Plans

	Three Months Ended June 30,				Nine Months Ended June 30,
(In thousands)	2013		2012		2013		2012
Defined benefit plans
Interest cost	$	867		905		2,696		2,714
Expected return on assets		(1,101)		(1,021)		(3,250)		(3,063)
Amortization of:
Prior service cost		3		3		10		10
Actuarial loss		559		567		1,543		1,293
Net periodic benefit cost	$	328		454		999		954

ASSETS HELD FOR SALE (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended
ASSETS HELD FOR SALE (Narrative) (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Net sales	$ 116,922,000	$ 118,432,000	$ 345,478,000	$ 355,148,000
Aclara Technologies Llc [Member]
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax	(2,800,000)	3,600,000	(17,500,000)	6,500,000
Net sales	$ 44,600,000	$ 51,000,000	$ 127,500,000	$ 141,100,000

ASSETS HELD FOR SALE (Discontinued Assets And Liabilities) (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013	Sep. 30, 2012
Assets:
Accounts receivable, net	$ 48,407	$ 67,637
Inventories	31,313	25,998
Current portion of deferred tax assets	7,151	6,696
Other current assets	18,263	4,297
Current assets	105,134	104,628
Net property, plant & equipment	13,867	13,325
Intangible assets, net	64,602	54,987
Goodwill	105,765	81,640
Other assets	12,425	12,042
Total assets	301,793	266,622
Liabilities:
Accounts payable	18,115	18,796
Accrued expenses and other current liabilities	37,957	21,934
Current liabilities	56,072	40,730
Other liabilities	41,582	30,187
Total liabilities	$ 97,654	$ 70,917

ACQUISITIONS (Narrative) (Details) (USD $)	9 Months Ended				1 Months Ended		1 Months Ended		0 Months Ended
ACQUISITIONS (Narrative) (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012	Sep. 30, 2012	Jun. 26, 2013 Canyon Engineering Products Inc [Member] sqft	Jun. 26, 2013 Customer Relationships [Member] Canyon Engineering Products Inc [Member]	Dec. 31, 2012 Metrum Technologies LLC [Member]	Dec. 21, 2012 Felix Tool & Engineering, Inc. [Member]	Dec. 10, 2012 Finepoint Marketing, Inc. [Member]
Business Acquisition [Line Items]
Amortizable identifiable intangible assets			$ 11,200,000			$ 1,700,000			$ 1,200,000
Payment to Acquire Stock					9,200,000
Payments to Acquire Manufacturing Facility					7,000,000
Goodwill	282,412,000		25,000,000	279,640,000	1,300,000				1,300,000
Area Of Manufacturing Facility					70,000
Payments to Acquire Productive Assets	10,247,000	7,594,000					25,000,000	1,200,000	2,500,000
Business Combination Contingent Consideration Liability			$ 13,700,000

EARNINGS PER SHARE (EPS) (Narrative) (Details) (USD $)	3 Months Ended
EARNINGS PER SHARE (EPS) (Narrative) (Details) (USD $)	Jun. 30, 2013	Jun. 30, 2012
Earnings Per Share [Line Items]
Common stock outstanding, but were not included in the computation of diluted EPS	66,402	131,129
Weighted average price of securities excluded from computation of earnings per share	$ 37.54
Minimum [Member]
Earnings Per Share [Line Items]
Weighted average price of securities excluded from computation of earnings per share		$ 32.55
Maximum [Member]
Earnings Per Share [Line Items]
Weighted average price of securities excluded from computation of earnings per share		$ 45.81
Restricted Shares [Member]
Earnings Per Share [Line Items]
Common stock outstanding, but were not included in the computation of diluted EPS	194,000	196,000

EARNINGS PER SHARE (EPS) (Number Of Shares Used In The Calculation Of Earnings Per Share) (Details) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Earning Per Share [Line Items]
Weighted Average Shares Outstanding - Basic	26,436	26,730	26,453	26,702
Dilutive Options and Restricted Shares	313	297	299	267
Adjusted Shares - Diluted	26,749	27,027	26,752	26,969

SHARE-BASED COMPENSATION (Narrative) (Details) (USD $) In Millions, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation cost	$ 1.2	$ 1.1	$ 3.4	$ 3.2
Total income tax benefit recognized	0.1	0.5	0.2	1.3
Total unrecognized compensation cost related to share-based compensation arrangements	6.7		6.7
Remaining weighted-average period for recognition of total unrecognized compensation cost			1 year 4 months 24 days
Performance-Accelerated Restricted Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pretax compensation expense	1.0	0.9	2.9	2.8
Non-vested shares outstanding	507,079		507,079
Non-Employee Directors Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pretax compensation expense	0.1	0.2	0.5	0.4
Maximum [Member] \| Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pretax compensation expense	$ 0.1	$ 0.1	$ 0.1	$ 0.1

SHARE-BASED COMPENSATION (Schedule Of Stock Options Awarded Under The Option Plans) (Details) (USD $) In Millions, except Share data, unless otherwise specified	9 Months Ended
	Jun. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options, Shares, October 1, 2012	125,816
Stock options Granted, Shares	0
Stock options Exercised, Shares	(51,116)
Stock options Cancelled / Expired, Shares	(7,350)
Stock options, Shares, June 30, 2013	67,350
Stock options Exercisable, Shares	67,350
Stock options Weighted Average Price, October 1, 2012	$ 36.29
Stock options Granted, Weighted Average Price	$ 0
Stock options Exercised, Weighted Average Price	$ 34.70
Stock options Cancelled / Expired,Weighted Average Price	$ 37.30
Stock options Weighted Average Price, June 30, 2013	$ 37.39
Stock options Exercisable, Weighted Average Price	$ 37.39
Stock options Exercised, Aggregate Intrinsic Value	$ 0.3
Stock options Outstanding at June 30, 2013, Aggregate Intrinsic Value	0
Stock options Exercisable at June 30, 2013, Aggregate Intrinsic Value	$ 0

INVENTORIES (Schedule Of Inventories) (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013	Sep. 30, 2012
Inventory [Line Items]
Finished goods	$ 22,201	$ 19,754
Work in process, including long-term contracts	33,812	27,216
Raw materials	38,388	35,093
Total inventories	$ 94,401	$ 82,063

BUSINESS SEGMENT INFORMATION (Schedule Of Net Sales And Earnings Before Income Tax) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Segment Reporting Information [Line Items]
Net sales	$ 116,922	$ 118,432	$ 345,478	$ 355,148
Consolidated EBIT	11,411	16,541	31,186	39,544
Less: Interest expense	(778)	(1,014)	(1,997)	(1,989)
Earnings before income taxes	10,633	15,527	29,189	37,555
USG [Member]
Segment Reporting Information [Line Items]
Net sales	26,597	25,666	79,059	80,418
Consolidated EBIT	5,132	9,203	14,735	19,894
Test [Member]
Segment Reporting Information [Line Items]
Net sales	36,562	41,815	112,678	131,652
Consolidated EBIT	3,844	2,395	6,922	9,117
Filtration [Member]
Segment Reporting Information [Line Items]
Net sales	53,763	50,951	153,741	143,078
Consolidated EBIT	10,689	11,228	30,384	28,932
Corporate (Loss) [Member]
Segment Reporting Information [Line Items]
Consolidated EBIT	$ (8,254)	$ (6,285)	$ (20,855)	$ (18,399)

DEBT (Narrative) (Details) (USD $)	0 Months Ended	9 Months Ended
DEBT (Narrative) (Details) (USD $)	May 14, 2012	Jun. 30, 2013	Sep. 30, 2012	Jun. 30, 2012	Sep. 30, 2011
Debt Instrument [Line Items]
Revolving credit facility		$ 330,000,000
Available to borrow under the credit facility		251,000,000
Option amount to increase credit facility		250,000,000
Cash on hand		31,647,000	30,215,000	32,157,000	34,158,000
Outstanding borrowings under the credit facility		187,000,000
Outstanding letters of credit		12,500,000
Number of lenders	8
Percentage of foreign subsidiaries' share equity		65.00%
Minimum [Member]
Debt Instrument [Line Items]
Incremental term loan		25,000,000
Credit facility fees		17.50%
Maximum [Member]
Debt Instrument [Line Items]
Incremental term loan		250,000,000
Credit facility fees		35.00%
Aclara Technologies Llc [Member]
Debt Instrument [Line Items]
Outstanding letters of credit		4,200,000
JPMorgan Chase Bank N.A. [Member]
Debt Instrument [Line Items]
Revolving credit facility	$ 450,000,000
Revolving credit facility period	5 years

DEBT (Schedule Of Debt) (Details) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2013	Sep. 30, 2012
Debt Instrument [Line Items]
Total borrowings	$ 187,000	$ 115,000
Short-term borrowings and current portion of long-term debt	(50,000)	(50,000)
Total long-term debt, less current portion	$ 137,000	$ 65,000

INCOME TAX EXPENSE (Narrative) (Details) (USD $) In Millions, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Income Tax Expense [Line Items]
Effective income tax rate	38.70%	25.70%	40.50%	32.60%
Decrease Uncertain Tax Positions	11.80%		4.90%
Estimated annual effective income tax rate			39.00%
Unrecognized Tax Benefits Income Expense			$ 1.2
Unrecognized Tax Benefits, Increase Resulting from Foreign Currency Translation	$ 0.3
Foreign Valuation Allowance [Member]
Income Tax Expense [Line Items]
Increase in effective tax rate	2.70%		1.00%
Decrease in effective tax rate	3.30%		0.50%
State Valuation Allowance [Member]
Income Tax Expense [Line Items]
Increase in effective tax rate	2.20%		0.80%

RETIREMENT PLANS (Schedule Of Components Of Net Periodic Benefit Cost For Plans) (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 867	$ 905	$ 2,696	$ 2,714
Expected return on assets	(1,101)	(1,021)	(3,250)	(3,063)
Amortization of Prior service cost	3	3	10	10
Amortization of Actuarial loss	559	567	1,543	1,293
Net periodic benefit cost	$ 328	$ 454	$ 999	$ 954