v2.4.0.6

Note 14. Segment Information (Detail) - Revenues and Expenses by Operating Segments (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013	Feb. 29, 2012
Total Revenue by segment	$ 41,868	$ 47,725	$ 100,073	$ 119,755
Operating income (loss) by segment	(848)	(3,051)	(842)	(1,643)
Other expense, net	849	781	1,607	1,552
Loss before income taxes	(1,697)	(3,832)	(2,449)	(3,195)
Depreciation and amortization by segment	1,029	1,320	2,055	2,681
Income tax benefit by segment	(644)	(1,096)	(650)	(911)
Interest and other expense by segment	849	781	1,607	1,552
Purchases of property and equipment	197	135	400	471
Federal [Member]
Total Revenue by segment	9,970	17,257	33,285	59,561
Operating income (loss) by segment	196	602	1,660	4,107
Depreciation and amortization by segment	199	224	402	498
Income tax benefit by segment	(278)	471	91	1,730
Interest and other expense by segment	129	61	237	133
Purchases of property and equipment		25		40
Commercial/SLED [Member]
Total Revenue by segment	31,898	30,468	66,788	60,194
Operating income (loss) by segment	2,203	945	5,000	1,876
Depreciation and amortization by segment	651	936	1,305	1,876
Income tax benefit by segment	(255)	(360)	(539)	(556)
Interest and other expense by segment	546	375	1,114	679
Purchases of property and equipment	39		62
Corporate [Member]
Operating income (loss) by segment	(3,246)	(4,597)	(7,501)	(7,625)
Depreciation and amortization by segment	179	160	348	307
Income tax benefit by segment	(111)	(1,207)	(202)	(2,085)
Interest and other expense by segment	174	344	256	740
Purchases of property and equipment	$ 158	$ 110	$ 338	$ 436

Total expenditures for additions to long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets of the reportable segment; if the amount: (a) is included in the determination of segment assets reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in the determination of segment assets.

+ References

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-Publisher FASB

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-Number 131

-Paragraph 28

-Subparagraph 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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.

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Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.

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The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.

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Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.

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EMTEC INC/NJ 10-Q