Property and equipment acquired in connection with acquisitions are recorded at fair value as of the date of the acquisition and depreciated utilizing the straight-line method over the remaining lives. All other additions are recorded at cost, and depreciation is computed using the straight-line method over the following estimated useful lives:
| Asset | Estimated Useful Life | |
| Buildings and improvements | 10 to 40 years | |
| Equipment | 3 to 10 years | |
| Furniture and fixtures | 5 to 10 years | |
| Leasehold improvements | Shorter of the estimated useful life or the term of the lease, considering renewal options expected to be exercised. |
Accumulated other comprehensive gain (loss) consisted of the following:
| September 30, | September 30, | |||||||
| 2012 | 2011 | |||||||
| Foreign currency translation adjustment | $ | 9,535 | $ | 4,251 | ||||
| Tax effect | (3,249 | ) | (3,249 | ) | ||||
| Foreign currency translation adjustment, net | 6,286 | 1,002 | ||||||
| Unrealized loss on financial derivatives | (6,004 | ) | (7,235 | ) | ||||
| Tax effect | 2,344 | 2,827 | ||||||
| Unrealized loss on financial derivatives, net | (3,660 | ) | (4,408 | ) | ||||
| Accumulated other comprehensive gain (loss) | $ | 2,626 | $ | (3,405 | ) | |||
The following table reflects the calculation of weighted average shares outstanding for each period presented:
| Year Ended September 30, | ||||||||||||
| 2012 | 2011 | 2010 | ||||||||||
| Weighted-average common shares outstanding for basic | 46,718,948 | 45,919,198 | 45,480,922 | |||||||||
| Dilutive effect of stock options | 1,122,019 | 833,954 | 550,671 | |||||||||
| Weighted-average shares assuming dilution | 47,840,967 | 46,753,152 | 46,031,593 | |||||||||