Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Sep. 30, 2013	Nov. 06, 2013	Mar. 31, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	BEAZER HOMES USA INC
Entity Central Index Key	0000915840
Document Type	10-K
Document Period End Date	Sep. 30, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--09-30
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		25,245,034
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 397,465,232

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Total revenue	$ 1,287,577	$ 1,005,677	$ 742,405
Home construction and land sales expenses	1,070,814	888,379	661,851
Inventory impairments and option contract abandonments	2,633	12,210	32,459
Gross profit	214,130	105,088	48,095
Commissions	52,922	43,585	32,711
General and administrative expenses	121,163	110,051	137,376
Depreciation and amortization	12,784	13,510	10,253
Operating loss	27,261	(62,058)	(132,245)
Equity in income (loss) of unconsolidated entities	(113)	304	560
(Loss) gain on extinguishment of debt	(4,636)	(45,097)	(2,909)
Other expense, net	(58,165)	(69,119)	(62,224)
Loss from continuing operations before income taxes	(35,653)	(175,970)	(196,818)
(Benefit from) provisions for income taxes	(3,489)	(40,347)	3,366
Loss from continuing operations	(32,164)	(135,623)	(200,184)
Loss from discontinued operations, net of tax	(1,704)	(9,703)	(4,675)
Net loss	$ (33,868)	$ (145,326)	$ (204,859)
Weighted average number of shares:
Basic and Diluted (shares)	24,651	18,474	14,797
Basic and diluted loss per share:
Continuing Operations (US$ per share)	$ (1.30)	$ (7.34)	$ (13.53)
Discontinued operations (US$ per share)	$ (0.07)	$ (0.53)	$ (0.31)
Total (US$ per share)	$ (1.37)	$ (7.87)	$ (13.84)

CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
ASSETS
Cash and cash equivalents	$ 504,459	$ 487,795
Restricted cash	48,978	253,260
Accounts receivable (net of allowance of $1,651 and $2,235, respectively)	22,342	24,599
Income tax receivable	2,813	6,372
Inventory
Owned inventory	1,304,694	1,099,132
Land not owned under option agreements	9,124	12,420
Total inventory	1,313,818	1,111,552
Investments in unconsolidated entities	44,997	42,078
Deferred Tax Assets, Net	5,253	6,848
Property, plant and equipment, net	17,000	18,974
Other assets	27,129	30,740
Total assets	1,986,789	1,982,218
LIABILITIES AND STOCKHOLDERS' EQUITY
Trade accounts payable	83,800	69,268
Other liabilities	145,623	147,718
Obligations related to land not owned under option agreements	4,633	4,787
Notes Payable	1,512,183	1,498,198
Total liabilities	1,746,239	1,719,971
Stockholders' equity:
Preferred stock (par value $.01 per share, 5,000,000 shares authorized, no shares issued)	0	0
Common stock (par value $0.001 per share, 63,000,000 shares authorized, 25,245,945 and 24,601,830 issued and outstanding, respectively)	25	25
Paid-in capital	846,165	833,994
Accumulated deficit	(605,640)	(571,772)
Total stockholders' equity	240,550	262,247
Total liabilities and stockholders' equity	$ 1,986,789	$ 1,982,218

Condensed Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
ASSETS
Allowances for accounts receivable	$ 1,651	$ 2,235
LIABILITIES AND STOCKHOLDERS’ EQUITY
Discounts on total debt	$ 5,160	$ 3,082
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	$ 0.001	$ 0.001
Common stock, shares authorized	63,000,000	63,000,000
Common stock, shares issued	25,245,945	24,601,830
Common stock, shares outstanding	25,245,945	24,601,830

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $) In Thousands, except Share data, unless otherwise specified	Total	Common Stock	Paid-in Capital	Accumulated Deficit
Stockholders' equity at Sep. 30, 2010	$ 397,101	$ 15	$ 618,673	$ (221,587)
Stockholders' equity (shares) at Sep. 30, 2010		15,134,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(204,859)
Amortization of nonvested stock option awards	3,813		3,813
Amortization of stock option awards	3,357		3,357
Tax deficiency from stock transactions	(523)		(523)
Shares issued under employee stock plans, net (shares)		16,000
Shares issued under employee stock plans, net	101	0	101
Return and retirement of unvested & vested restricted stock (shares)		(22,000)
Return and retirement of unvested & vested restricted stock	(440)		(440)
Common stock redeemed (shares)		(10,000)
Common stock redeemed	(170)		(170)
Stockholders' equity at Sep. 30, 2011	198,380	15	624,811	(426,446)
Stockholders' equity (shares) at Sep. 30, 2011		15,118,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(145,326)			(145,326)
Tender Offer of Mandatory Convertible & TEU (debt to stock conversion) (shares)		4,969,000
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	56,675	5	56,670
Amortization of nonvested stock option awards	2,569		2,569
Amortization of stock option awards	1,459		1,459
Tax deficiency from stock transactions	(85)		(85)
Shares issued under employee stock plans, net (shares)		124,000
Shares issued under employee stock plans, net	0	0	0
Common stock issued (shares)		4,400,000
Common stock issued	60,340	5	60,335
Return and retirement of unvested & vested restricted stock (shares)		0
Adjustment To Additional Paid In Capital, Issuance Of Prepaid Stock Purchase Contract	88,361		88,361
Common stock redeemed (shares)		(9,000)
Common stock redeemed	(126)		(126)
Stockholders' equity at Sep. 30, 2012	262,247	25	833,994	(571,772)
Stockholders' equity (shares) at Sep. 30, 2012		24,602,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(33,868)			(33,868)
Tender Offer of Mandatory Convertible & TEU (debt to stock conversion) (shares)		566,000
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	9,402	0	9,402	0
Amortization of nonvested stock option awards	1,986		1,986
Amortization of stock option awards	872		872
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		1,000
Stock Issued During Period, Value, Stock Options Exercised	7		7
Tax deficiency from stock transactions	(36)		(36)
Shares issued under employee stock plans, net (shares)		83,000
Shares issued under employee stock plans, net	68	0	68
Common stock issued (shares)		0
Common stock issued	(7)	0	(7)
Common stock redeemed (shares)		(6,000)
Common stock redeemed	(121)		(121)
Stockholders' equity at Sep. 30, 2013	$ 240,550	$ 25	$ 846,165	$ (605,640)
Stockholders' equity (shares) at Sep. 30, 2013		25,246,000

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Cash flows from operating activities:
Net loss	$ (33,868)	$ (145,326)	$ (204,859)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	12,784	13,545	10,708
Stock-based compensation expense	2,858	4,028	7,170
Inventory impairments and option contract abandonments	2,650	12,789	35,365
Impairment of future land purchase right	0	0	5,569
Deferred and other income tax (benefit) provision	(421)	(38,782)	5,019
Changes in allowance for doubtful accounts	(584)	(1,637)	305
Equity in loss (income) of unconsolidated entities	114	(267)	(42)
Cash distributions of income from unconsolidated entities	336	0	450
Loss on extinguishment of debt	4,636	45,097	2,343
Changes in operating assets and liabilities:
Decrease in accounts receivable	2,841	9,751	4,039
Decrease (increase) in income tax receivable	3,559	(1,549)	2,861
(Increase) decrease in inventory	(186,349)	92,790	(54,395)
Decrease in other assets	1,906	6,907	5,291
Increase (decrease) in trade accounts payable	14,532	(3,427)	19,277
Increase (decrease) in other liabilities	413	(14,703)	(17,961)
Other changes	(49)	(61)	(76)
Net cash (used in) provided by operating activities	(174,642)	(20,845)	(178,936)
Cash flows from investing activities:
Capital expenditures	(10,761)	(17,363)	(20,514)
Investments in unconsolidated entities	(3,879)	(2,407)	(1,924)
Return of capital from unconsolidated entities	510	610	0
Increases in restricted cash	(4,790)	(3,260)	(250,839)
Decreases in restricted cash	209,072	27,058	12,981
Net cash provided by (used in) investing activities	190,152	4,638	(260,296)
Cash flows from financing activities:
Repayment of debt	(184,723)	(290,387)	(215,376)
Proceeds from issuance of new debt	397,082	300,000	246,387
Repayments of Secured Debt	(205,000)	(20,000)	0
Proceeds from issuance of cash secured loan	0	0	247,368
Debt issuance costs	(5,548)	(10,845)	(5,172)
Proceeds from issuance of common stock, net	0	60,340	0
Proceeds from issuance of TEU prepaid stock purchase contracts, net	0	88,361	0
Proceeds From Issuance of TEU Amortizing Notes	0	23,500	0
Settlement of unconsolidated entity debt obligation	(500)	(15,862)	0
Payments for other financing activities	(157)	(1,508)	(693)
Net cash provided by (used in) financing activities	1,154	133,599	272,514
Increase (decrease) in cash and cash equivalents	16,664	117,392	(166,718)
Cash and cash equivalents at beginning of period	487,795	370,403	537,121
Cash and cash equivalents at end of period	$ 504,459	$ 487,795	$ 370,403

Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Organization. Beazer Homes USA, Inc. is one of the ten largest homebuilders in the United States, based on number of homes closed. We are a geographically diversified homebuilder with active operations in 16 states: Arizona, California, Delaware, Florida, Georgia, Indiana, Maryland, Nevada, New Jersey, New York, North Carolina, Pennsylvania, South Carolina, Tennessee, Texas, and Virginia. Results from our title services business and exit markets are reported as discontinued operations in the accompanying Consolidated Statements of Operations for all periods presented (see Note 16 for further discussion of our Discontinued Operations). We evaluated events that occurred after the balance sheet date but before the financial statements were issued or are available to be issued for accounting treatment and disclosure.

Presentation. The accompanying consolidated financial statements include the accounts of Beazer Homes USA, Inc. and our subsidiaries. Intercompany balances have been eliminated in consolidation. Certain items in prior period financial statements have been revised to conform to the current presentation. Our net loss is equivalent to our comprehensive loss so we have not presented a separate statement of comprehensive loss.

Cash and Cash Equivalents and Restricted Cash. We consider investments with maturities of three months or less when purchased to be cash equivalents. At September 30, 2013, the majority of our cash and cash equivalents were invested in high-quality money market mutual funds, highly marketable securities, or on deposit with major banks, which were valued at par with no withdrawal restrictions. The underlying investments of these funds were U.S. Government and U.S. Government Agency obligations or high quality marketable securities. Restricted cash includes cash restricted by state law or a contractual requirement including cash collateral for our cash secured term loan and outstanding letters of credit.

Accounts Receivable. Accounts receivable include escrow deposits to be received from title companies associated with closed homes, receivables from municipalities related to the development of utilities or other infrastructure and other miscellaneous receivables. Generally, we receive cash from title companies within a few days of the home being closed. We regularly review our receivable balances for collectiblity and record an allowance against the receivable when collectiblity is deemed to be uncertain.

Inventory. Owned inventory consists solely of residential real estate developments. Interest, real estate taxes and development costs are capitalized in inventory during the development and construction period. Construction and land costs are comprised of direct and allocated costs, including estimated future costs for warranties and amenities. Land, land improvements and other common costs are typically allocated to individual residential lots on a pro-rata basis, and the costs of residential lots are transferred to homes under construction when home construction begins. Consolidated inventory not owned represents the fair value of land under option agreements of a variable interest entity (VIE) where the Company is deemed to be the primary beneficiary of the VIE. VIEs are entities in which 1) equity investors do not have a controlling financial interest and/or 2) the entity is unable to finance its activities without additional subordinated financial support from other parties. In addition, when our deposits and pre-acquisition development costs exceed certain thresholds, we record the remaining purchase price of the lots as consolidated inventory not owned and obligations related to consolidated inventory not owned in the Consolidated Balance Sheets.

Inventory Valuation - Held for Development. Our homebuilding inventories that are accounted for as held for development include land and home construction assets grouped together as communities. Homebuilding inventories held for development are stated at cost (including direct construction costs, capitalized indirect costs, capitalized interest and real estate taxes) unless facts and circumstances indicate that the carrying value of the assets may not be recoverable. We assess these assets no less than quarterly for recoverability. Generally, upon the commencement of land development activities, it may take three to five years (depending on, among other things, the size of the community and its sales pace) to fully develop, sell, construct and close all the homes in a typical community. A significant downturn in our business, as experienced in the recent past, may negatively impact the estimated life of communities. Recoverability of assets is measured by comparing the carrying amount of an asset to future undiscounted cash flows expected to be generated by the asset. If the expected undiscounted cash flows generated are expected to be less than its carrying amount, an impairment charge should be recorded to write down the carrying amount of such asset to its estimated fair value based on discounted cash flows.

When conducting our community level review for the recoverability of our homebuilding inventories held for development, we establish a quarterly “watch list” of communities with more than 10 homes remaining that carry profit margins in backlog or in our forecast that are below a minimum threshold of profitability. In our experience, this threshold represents a level of profitability that may be an indicator of conditions which would require an asset impairment but does not guarantee that such impairment will definitively be appropriate. As such, assets on the quarterly watch list are subject to substantial additional financial and operational analyses and review that consider the competitive environment and other factors contributing to profit margins below our watch list threshold. For communities where the current competitive and market dynamics indicate that these factors may be other than temporary, which may call into question the recoverability of our investment, a formal impairment analysis is performed. The formal impairment analysis consists of both qualitative competitive market analyses and a quantitative analysis reflecting market and asset specific information.

Our qualitative competitive market analyses include site visits to competitor new home communities and written community level competitive assessments. A competitive assessment consists of a comparison of our specific community with its competitor communities, considering square footage of homes offered, amenities offered within the homes and the communities, location, transportation availability and school districts, among many factors. In addition, we review the pace of monthly home sales of our competitor communities in relation to our specific community. We also review other factors such as the target buyer and the macro-economic characteristics that impact the performance of our assets, such as unemployment and the availability of mortgage financing, among other things. Based on this qualitative competitive market analysis, adjustments to our sales prices may be required in order to make our communities competitive. We incorporate these adjusted prices in our quantitative analysis for the specific community.

The quantitative analysis compares the projected future undiscounted cash flows for each such community with its current carrying value. This undiscounted cash flow analysis requires important assumptions regarding the location and mix of house plans to be sold, current and future home sale prices and incentives for each plan, current and future construction costs for each plan, and the pace of monthly sales to occur today and into the future.

There is uncertainty associated with preparing the undiscounted cash flow analysis because future market conditions will almost certainly be different, either better or worse, than current conditions. The single most important “input” to the cash flow analysis is current and future home sales prices for a specific community. The risk of over or under-stating any of the important cash flow variables, including home prices, is greater with longer-lived communities and within markets that have historically experienced greater home price volatility. In an effort to address these risks, we consider some home price and construction cost appreciation in future years for certain communities that are expected to be selling for more than three years and/or if the market has typically exhibited high levels of price volatility. Absent these assumptions on cost and sales price appreciation, we believe the long-term cash flow analysis would be unrealistic and would serve to artificially improve future profitability. Finally, we also ensure that the monthly sales absorptions, including historical seasonal differences of our communities and those of our competitors, used in our undiscounted cash flow analyses are realistic, consider our development schedules and relate to those achieved by our competitors for the specific communities.

If the aggregate undiscounted cash flows from our quantitative analysis are in excess of the carrying value, the asset is considered to be recoverable and is not impaired. If the aggregate undiscounted cash flows are less than the carrying or book value, we perform a discounted cash flow analysis to determine the fair value of the community. The fair value of the community is estimated using the present value of the estimated future cash flows using discount rates commensurate with the risk associated with the underlying community assets. The discount rate used may be different for each community. The factors considered when determining an appropriate discount rate for a community include, among others: (1) community specific factors such as the number of lots in the community, the status of land development in the community, the competitive factors influencing the sales performance of the community and (2) overall market factors such as employment levels, consumer confidence and the existing supply of new and used homes for sale. If the determined fair value is less than the carrying value of the specific asset, the asset is considered not recoverable and is written down to its fair value plus the asset's share of capitalized unallocated interest and other costs. The carrying value of assets in communities that were previously impaired and continue to be classified as held for development is not increased for future estimates of increases in fair value in future reporting periods. Due to uncertainties in the estimation process, particularly with respect to projected home sales prices and absorption rates, the timing and amount of the estimated future cash flows and discount rates, it is reasonably possible that actual results could differ from the estimates used in our impairment analyses.

Asset Valuation - Land Held for Future Development. For those communities for which construction and development activities are expected to occur in the future or have been idled (land held for future development), all applicable interest and real estate taxes are expensed as incurred and the inventory is stated at cost unless facts and circumstances indicate that the carrying value of the assets may not be recoverable. The future enactment of a development plan or the occurrence of events and circumstances may indicate that the carrying amount of an asset may not be recoverable. We evaluate the potential development plans of each community in land held for future development if changes in facts and circumstances occur which would give rise to a more detailed analysis for a change in the status of a community to active status or held for development.

Asset Valuation - Land Held for Sale. We record assets held for sale at the lower of the carrying value or fair value less costs to sell. The following criteria are used to determine if land is held for sale:


•	management has the authority and commits to a plan to sell the land;


•	the land is available for immediate sale in its present conditions;


•	there is an active program to locate a buyer and the plan to sell the property has been initiated;


•	the sale of the land is probable within one year;


•	the property is being actively marketed at a reasonable sale price relative to its current fair value; and


•	it is unlikely that the plan to sell will be withdrawn or that significant changes to the plan will be made.

Additionally, in certain circumstances, management will re-evaluate the best use of an asset that is currently being accounted for as held for development. In such instances, management will review, among other things, the current and projected competitive circumstances of the community, including the level of supply of new and used inventory, the level of sales absorptions by us and our competition, the level of sales incentives required and the number of owned lots remaining in the community. If, based on this review and the foregoing criteria have been met at the end of the applicable reporting period, we believe that the best use of the asset is the sale of all or a portion of the asset in its current condition, then all or portions of the community are accounted for as held for sale.

In determining the fair value of the assets less cost to sell, we consider factors including current sales prices for comparable assets in the area, recent market analysis studies, appraisals, any recent legitimate offers, and listing prices of similar properties. If the estimated fair value less cost to sell of an asset is less than its current carrying value, the asset is written down to its estimated fair value less cost to sell. Due to uncertainties in the estimation process, it is reasonably possible that actual results could differ from the estimates used in our historical analyses.

Land Not Owned Under Option Agreements. In addition to purchasing land directly, we utilize lot option agreements which generally enable us to defer acquiring portions of properties owned by third parties and unconsolidated entities until we have determined whether to exercise our lot option. A majority of our lot option contracts require a non-refundable cash deposit or irrevocable letter of credit based on a percentage of the purchase price of the land for the right to acquire lots during a specified period of time at a certain price. Under lot option contracts, purchase of the properties is contingent upon satisfaction of certain requirements by us and the sellers. Under lot option contracts our liability is generally limited to forfeiture of the non-refundable deposits, letters of credit and other non-refundable amounts incurred.

In accordance with generally accepted accounting principles in the United States of America (GAAP), if the entity holding the land under option is a VIE, the Company's deposit represents a variable interest in that entity. To determine whether we are the primary beneficiary of the VIE, we are first required to evaluate whether we have the ability to control the activities of the VIE that most significantly impact its economic performance. Such activities include, but are not limited to, the ability to determine the budget and scope of land development work, if any; the ability to control financing decisions for the VIE; the ability to acquire additional land into the VIE or dispose of land in the VIE not under contract with Beazer; and the ability to change or amend the existing option contract with the VIE. If we are not determined to control such activities, we are not considered the primary beneficiary of the VIE and thus do not consolidate the VIE. If we do have the ability to control such activities, we will continue our analysis by determining if we are expected to absorb a potentially significant amount of the VIE's losses or, if no party absorbs the majority of such losses, if we will benefit from potentially a significant amount of the VIE's expected gains.

If we are the primary beneficiary of the VIE, we will consolidate the VIE and reflect such assets and liabilities as land not owned under option agreements in our balance sheets, though creditors of the VIE have no recourse against the Company. For VIEs we are required to consolidate, we record the remaining contractual purchase price under the applicable lot option agreement to land not owned under option agreements with an offsetting increase to obligations related to land not owned under option agreements. During the recent housing industry downturn, the Company canceled a significant number of lot option agreements, which resulted in significant write-offs of the related deposits and pre-acquisition costs but did not expose the Company to the overall risks or losses of the applicable VIEs.

Investments in Unconsolidated Entities. We participate in a number of land development joint ventures and have investments in other unconsolidated entities in which we have less than a controlling interest. We enter into investments in unconsolidated entities in order to acquire attractive land positions, to manage our risk profile and to leverage our capital base. Excluding our investment in a pre-owned rental homes real estate investment trust (REIT), our investments in our unconsolidated entities are typically entered into with developers, other homebuilders and financial partners to develop finished lots for sale to the unconsolidated entity’s members and other third parties. We account for our interest in our unconsolidated entities under the equity method. We recognize our share of equity in income (loss) and profits (losses) from the sale of lots to other buyers. Our share of profits from lots we purchase from the unconsolidated entities is deferred and treated as a reduction of the cost of the land purchased from the unconsolidated entity. Such profits are subsequently recognized at the time the home closes and title passes to the homebuyer. We evaluate our investments in unconsolidated entities for impairment during each reporting period. A series of operating losses of an investee or other factors may indicate that a decrease in the value of our investment in the unconsolidated entity has occurred which is other-than-temporary. The amount of impairment recognized is the excess of the investment's carrying value over its estimated fair value. Our unconsolidated entities typically obtain secured acquisition and development financing. See Note 3, Investments in Unconsolidated Entities.

Property, Plant and Equipment. Property, plant and equipment is recorded at cost. Depreciation is computed on a straight-line basis at rates based on estimated useful lives as follows:



Buildings		25 - 30 years
Building improvements		Lesser of estimated useful life of the improvements or remaining useful life of the building
Information systems		Lesser of estimated useful life of the asset or 5 years
Furniture, fixtures, and computer and office equipment		3 - 7 years
Model and sales office improvements		Lesser of estimated useful life of the asset or estimated useful life of the community
Leasehold improvements		Lesser of the lease term or the estimated useful life of the asset

Other Assets. Other assets principally include prepaid expenses, debt issuance costs and deferred compensation plan assets.

Income Taxes. The provision for income taxes is comprised of taxes that are currently payable and deferred taxes that relate to temporary differences between financial reporting carrying values and tax bases of assets and liabilities. Deferred tax assets and liabilities result from deductible or taxable amounts in future years when such assets and liabilities are recovered or settled and are measured using the enacted tax rates and laws that are expected to be in effect when the assets and liabilities are recovered or settled. We include any estimated interest and penalties on tax related matters in income taxes payable. We recognize the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition of measurement are recorded in the period in which the change in judgment occurs. We record interest and penalties related to unrecognized tax benefits in income tax expense.

Other Liabilities. Other liabilities include the following:



(In thousands)	September 30, 2013		September 30, 2012
Income tax liabilities	$	20,170	$	22,225
Accrued warranty expenses	11,663		15,477
Accrued interest	33,372		28,673
Accrued and deferred compensation	25,579		24,612
Customer deposits	11,408		8,830
Other	43,431		47,901
Total	$	145,623	$	147,718

Income Recognition and Classification of Costs. Revenue and related profit are generally recognized at the time of the closing of a sale, when title to and possession of the property are transferred to the buyer.

Sales discounts and incentives include items such as cash discounts, discounts on options included in the home, option upgrades (such as upgrades for cabinetry, countertops and flooring), and seller-paid financing or closing costs. In addition, from time to time, we may also provide homebuyers with retail gift certificates and/or other nominal retail merchandise. All sales incentives other than cash discounts are recognized as a cost of selling the home and are included in home construction and land sales expenses. Cash discounts are accounted for as a reduction in the sales price of the home.

Estimated future warranty costs are charged to cost of sales in the period when the revenues from home closings are recognized. Such estimated warranty costs generally range from 0.1% to 1.6% of total revenue. Additional warranty costs are charged to cost of sales as necessary based on management's estimate of the costs to remediate existing claims. See Note 9 for a more detailed discussion of warranty costs and related reserves.

Advertising costs related to our continuing operations of $14.2 million, $13.5 million and $11.4 million for fiscal years 2013, 2012 and 2011, respectively, were expensed as incurred and are included in general and administrative expenses.

Earnings Per Share. The computation of basic EPS is determined by dividing net income (loss) applicable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted EPS additionally gives effect (when dilutive) to stock options, other stock based awards and other potentially dilutive securities including the common shares issuable upon conversion of our Tangible Equity Unit prepaid stock purchase contracts. In computing diluted loss per share for the fiscal years ended September 30, 2013, 2012, and 2011, all common stock equivalents were excluded from the computation of diluted loss per share as a result of their anti-dilutive effect. These common stock equivalents for the fiscal year ended September 30, 2013 included options/stock-settled appreciation rights (SSARs) to purchase 0.6 million shares of common stock and 7.9 million shares issuable upon the conversion of our TEU prepaid stock purchase contracts (based on the maximum potential shares upon conversion). See Notes 7, 12 and 13 for further discussion of these common stock equivalents.

Fair Value Measurements. Certain of our assets are required to be recorded at fair value on a non-recurring basis when events and circumstances indicate that the carrying value may not be recovered. We review our long-lived assets, including inventory for recoverability when factors that indicate an impairment may exist, but no less than quarterly. Fair value is based on estimated cash flows discounted for market risks associated with the long-lived assets. The fair value of certain of our financial instruments approximate their carrying amounts due to the short maturity of these assets and liabilities or the variable interest rates on such obligations. The fair value of our publicly held debt is generally estimated based on quoted bid prices for these instruments. Certain of our other financial instruments are estimated by discounting scheduled cash flows through maturity or using market rates currently being offered on loans with similar terms and credit quality. See Notes 4 and 10 for additional discussion of our fair value measurements.

Stock-Based Compensation. We use the Black-Scholes model to value SSARs and stock option grants. We estimate forfeitures in calculating the expense related to stock-based compensation. In addition, we reflect the benefits of tax deductions in excess of recognized compensation cost as a financing cash inflow and an operating cash outflow. Nonvested stock granted to employees is valued based on the market price of the common stock on the date of the grant. Performance based, nonvested stock granted to employees is valued using the Monte Carlo valuation method. Cash-settled, stock-based awards if, and when, granted to employees are initially valued based on the market price of the underlying common stock on the date of the grant and are adjusted to fair value until vested. Stock options issued to non-employees are valued using the Black-Scholes option pricing model. Nonvested stock granted to non-employees is initially valued based on the market price of the common stock on the date of the grant and is adjusted to fair value until vested. Compensation cost arising from nonvested stock granted to employees, from cash-settled, stock-based employee awards and from non-employee stock awards is recognized as expense using the straight-line method over the vesting period. Although the Company may, from time to time grant cash-settled awards to employees, for the fiscal years ended and as of September 30, 2013, 2012, and 2011, there were no such awards either granted or outstanding.

Use of Estimates. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Recent Accounting Pronouncements. In April 2013, the FASB issued Accounting Standards Update (ASU) 2013-04, Liabilities (ASU 2013-04), which provides guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date. ASU 2013-04 is effective for the Company beginning October 1, 2014 and subsequent interim periods. The adoption of ASU 2013-04 is not expected to have a material effect on our consolidated financial statements or disclosures.

In July 2013, the FASB issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a similar Tax Loss, or a Tax Credit Carryforward Exists, (ASU 2013-11). ASU 2013-11 which states that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward with certain defined exceptions. ASU 2013-11 is intended to end inconsistent practices regarding the presentation of a unrecognized tax benefits when a net operating loss (NOL), a similar tax loss or a tax credit carryforward is available to reduce the taxable income or tax payable that would result from the disallowance of a tax position. ASU 2013-11 will be effective for the Company’s fiscal year beginning October 1, 2014 and subsequent interim periods. Early and retrospective adoption is permitted. The adoption of ASU 2013-11 is not expected to have a material effect on our consolidated financial statements.

- 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.

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Supplemental Cash Flow Information

12 Months Ended

Sep. 30, 2013

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information



	Fiscal Year Ended September 30,
(In thousands)	2013			2012			2011
Supplemental disclosure of non-cash activity:
Decrease in obligations related to land not owned under option agreements	$	(154	)	$	(602	)	$	(25,277	)
(Decrease) increase in future land purchase rights	—			(11,651		)	11,651
Contribution of future land purchase rights to unconsolidated entities	—			11,651			—
Increase in repayment guarantee obligation	—			—			15,670
Decrease in debt related to conversion of Mandatory Convertible Subordinated Notes and Tangible Equity Units for common stock	(9,402		)	(55,308		)	—
Contribution of Pre-owned net assets for investment in unconsolidated entity	—			(19,670		)	—
Non-cash land acquisitions	11,000			7,813			770
Issuance of stock under deferred bonus stock plans	68			—			101
Supplemental disclosure of cash activity:
Interest payments	102,716			126,313			116,049
Income tax payments	403			831			405
Tax refunds received	6,730			2,568			5,823

- Definition

The entire disclosure for supplemental cash flow activities, including cash, noncash, and part noncash transactions, for the period. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

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Investments in Unconsolidated Entities

12 Months Ended

Sep. 30, 2013

Equity Method Investments and Joint Ventures [Abstract]

Investments in Unconsolidated Joint Ventures

Investments in Unconsolidated Entities

As of September 30, 2013, we participated in certain land development joint ventures and other unconsolidated entities in which Beazer Homes had less than a controlling interest. The following table presents our investment in our unconsolidated entities, the total equity and outstanding borrowings of these unconsolidated entities, and our guarantees of these borrowings, as of September 30, 2013 and September 30, 2012:



(In thousands)	September 30, 2013		September 30, 2012
Beazer’s investment in unconsolidated entities	$	44,997	$	42,078
Total equity of unconsolidated entities	385,040		383,482
Total outstanding borrowings of unconsolidated entities	85,938		64,912
Beazer’s estimate of its maximum exposure to our repayment guarantees	—		696

For the fiscal years ended September 30, 2013, 2012, and 2011, our income from unconsolidated entity activities, the impairments of our investments in certain of our unconsolidated entities, and the overall equity in (loss) income of unconsolidated entities is as follows:



	Fiscal Year Ended September 30,
(In thousands)	2013			2012		2011
Continuing operations:
Income from unconsolidated entity activity	$	68		$	304	$	652
Impairment of unconsolidated entity investment	(181		)	—		(92		)
Equity in (loss) income of unconsolidated entities - continuing operations	$	(113	)	$	304	$	560

South Edge/Inspirada

The Company holds a minority (less than 10%) interest in Inspirada Builders LLC which was formed in connection with the bankruptcy and subsequent plan of reorganization of the South Edge joint venture. During the quarter ended December 31, 2011, we paid $15.9 million in connection with this plan of reorganization.

Our right to acquire land in Las Vegas, Nevada from Inspirada is a component of our investment. As such, we have recorded an investment in Inspirada, which includes the $11.7 million we previously estimated for our future right to purchase land and our cash contributions to the joint venture, primarily for organization costs. In addition to our initial payment, we, as a member of the Inspirada joint venture, will have obligations for a portion of future infrastructure and other development costs. At this time, these costs cannot be quantified due to, among other things, uncertainty over the future development configuration of the project and the related costs, market conditions, uncertainty over the remaining infrastructure costs and potential recoveries from previously filed bankruptcies of certain other South Edge members. In addition, there are uncertainties with respect to the location and density of the land we will receive as a result of our investment in Inspirada, the products we will build on such land and the estimated selling prices of such homes. Because there are uncertainties with respect to development costs, in future periods, we may be required to record adjustments to the carrying value of this Inspirada investment as better information becomes available.

Pre-Owned Rental Homes

Effective May 3, 2012, we contributed $0.3 million in cash and our Pre-Owned Homes business at cost, including 190 homes in Arizona and Nevada, of which 187 were leased, for a 23.5% equity method investment in an unconsolidated real estate investment trust (the REIT). The Company also received grants of restricted units in the REIT, of which a portion vested during the year ended September 30, 2012. As of September 30, 2013, we held a 15.0% investment in the REIT.

Subsequent to the initial REIT offering, we entered into a transition services agreement with the REIT under which we agreed to provide interim Chief Financial Officer (CFO) and various back office and administrative support on an as needed basis. During our fiscal 2013, the REIT hired a CFO. In the future, we may continue to provide services including treasury operations, cash management, accounting and financial reporting support, legal services, human resources support, environmental and safety services, and tax support on an as needed basis. Fees received related to the transition services agreement billed at our cost and recognized as other income were not material to our consolidated financial results.

Guarantees

Our land development joint ventures typically obtain secured acquisition, development and construction financing. Historically, Beazer and our land development joint ventures partners have provided varying levels of guarantees of debt and other obligations for these unconsolidated entities. As of September 30, 2013, we had no outstanding guarantees of debt or other obligations related to our unconsolidated entities.

As of September 30, 2012, we had recorded $0.7 million in Other Liabilities related to one repayment guarantee. During the fiscal year ended September 30, 2013, we entered into a guarantee release agreement and paid $0.5 million to settle our liability and recognized the remaining $0.2 million as other income.

We and our joint venture partners generally provide unsecured environmental indemnities to land development joint venture project lenders. In each case, we have performed due diligence on potential environmental risks. These indemnities obligate us to reimburse the project lenders for claims related to environmental matters for which they are held responsible. During the fiscal years ended September 30, 2013 and 2012, we were not required to make any payments related to environmental indemnities.

In assessing the need to record a liability for the contingent aspect of these guarantees, we consider our historical experience in being required to perform under the guarantees, the fair value of the collateral underlying these guarantees and the financial condition of the applicable unconsolidated entities. In addition, we monitor the fair value of the collateral of these unconsolidated entities to ensure that the related borrowings do not exceed the specified percentage of the value of the property securing the borrowings. We have not recorded a liability for the contingent aspects of any guarantees that we determined were reasonable possible but not probable.

- Definition

The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.

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Inventory

12 Months Ended

Sep. 30, 2013

Real Estate [Abstract]

Inventory



(In thousands)	September 30, 2013		September 30, 2012
Homes under construction	$	262,476	$	251,828
Development projects in progress	578,453		391,019
Land held for future development	341,986		367,102
Land held for sale	31,331		10,149
Capitalized interest	52,562		38,190
Model homes	37,886		40,844
Total owned inventory	$	1,304,694	$	1,099,132

Homes under construction includes homes substantially finished and ready for delivery and homes in various stages of construction. We had 113 ($30.7 million) and 174 ($39.7 million) substantially completed homes that were not subject to a sales contract (spec homes) at September 30, 2013 and 2012, respectively. Development projects in progress consist principally of land and land improvement costs. Certain of the fully developed lots in this category are reserved by a deposit or sales contract. Land held for future development consists of communities for which construction and development activities are expected to occur in the future or have been idled and are stated at cost unless facts and circumstances indicate that the carrying value of the assets may not be recoverable. All applicable interest and real estate taxes on land held for future development are expensed as incurred. The decrease in land held for future development relates to our activation of certain projects during fiscal 2013. Land held for sale in Unallocated and Other as of September 30, 2013 included land held for sale in the markets we have decided to exit including Jacksonville, Florida and Charlotte, North Carolina. Total owned inventory, by reportable segment, is set forth in the table below. Inventory located in California, the state with our largest concentration of inventory, was $388.1 million and $350.9 million at September 30, 2013 and 2012, respectively.



(In thousands)	Projects in Progress		Held for Future Development		Land Held for Sale		Total Owned Inventory
September 30, 2013
West Segment	$	339,319	$	292,875	$	16,572	$	648,766
East Segment	331,894		25,491		3,833		361,218
Southeast Segment	178,624		23,620		8,208		210,452
Unallocated & Other	81,540		—		2,718		84,258
Total	$	931,377	$	341,986	$	31,331	$	1,304,694
September 30, 2012
West Segment	$	261,239	$	318,351	$	2,553	$	582,143
East Segment	279,954		25,130		3,204		308,288
Southeast Segment	118,853		23,621		1,675		144,149
Unallocated & Other	61,835		—		2,717		64,552
Total	$	721,881	$	367,102	$	10,149	$	1,099,132

Inventory Impairments. When conducting our community level review for the recoverability of our homebuilding inventories held for development, we establish a quarterly “watch list” of communities with more than 10 homes remaining that carry profit margins in backlog and in our forecast that are below a minimum threshold of profitability. Assets on the quarterly watch list are subject to substantial additional financial and operational analyses and review that consider the competitive environment and other factors contributing to profit margins below our watch list threshold. For communities where the current competitive and market dynamics indicate that these factors may be other than temporary, which may call into question the recoverability of our investment, a formal impairment analysis is performed. The formal impairment analysis consists of both qualitative competitive market analyses and a quantitative analysis reflecting market and asset specific information.

In our undiscounted cash flow impairment analyses for the year ended September 30, 2013, we have assumed limited market improvements in some communities beginning in fiscal 2014 and continuing improvement in these communities in subsequent years. For any communities scheduled to close out in fiscal 2014, we did not assume any market improvements. The discount rate in our discounted cash flow analyses may be different for each community and ranged from 11.2% to 17.0% for the communities analyzed in the fiscal year ended September 30, 2012 and 12.6% to 18.2% for the fiscal year ended September 30, 2011. The following tables represent the results, by reportable segment of our community level review of the recoverability of our inventory assets held for development as of September 30, 2013, 2012 and 2011. We have elected to aggregate our disclosure at the reportable segment level because we believe this level of disclosure is most meaningful to the readers of our financial statements. The aggregate undiscounted cash flow fair value as a percentage of book value for the communities represented below is consistent with our expectations given our “watch list” methodology.



($ in thousands)		Undiscounted Cash Flow Analyses Prepared
Segment	# of Communities on Watch List	# of Communities	Pre-analysis Book Value (BV)		Aggregate Undiscounted Cash Flow as a % of BV
Year Ended September 30, 2013
West	1	1	$	11,080	117.6	%
East	3	3	9,588		107.0	%
Southeast	1	1	5,257		128.6	%
Unallocated	—	—	1,755		100.0	%
Total	5	5	$	27,680	114.9	%

Year Ended September 30, 2012
West	14	8	$	28,467	94.7	%
East	12	8	30,052		91.8	%
Southeast	5	3	9,247		116.5	%
Unallocated	—	—	5,193		100.0	%
Total	31	19	$	72,959	96.7	%

Year Ended September 30, 2011
West	18	15	$	58,848	88.4	%
East	7	5	16,436		94.6	%
Southeast	4	3	11,017		60.3	%
Unallocated	1	—	9,707		100.0	%
Total	30	23	$	96,008	87.7	%

There were no impairments recorded during the fiscal year ended September 30, 2013 related to our impairment analyses. The table below summarizes the results of our discounted cash flow analysis for the fiscal years ended September 30, 2012 and 2011. The impairment charges below include impairments taken as a result of these discounted cash flow analyses and also impairment charges recorded for individual homes sold and in backlog with net contribution margins below a minimum threshold of profitability in communities that were not otherwise impaired through our discounted cash flow analyses. The estimated fair value of the impaired inventory is determined immediately after a community’s impairment.



($ in thousands)	Results of Discounted Cash Flow Analyses Prepared
Segment	# of Communities Impaired	# of Lots Impaired	Impairment Charge		Estimated Fair Value of Impaired Inventory at Period End
Year Ended September 30, 2012
West	2	116	$	3,902	$	11,058
East	2	93	4,316		7,342
Southeast	1	37	796		2,457
Unallocated	—	—	473		—
Continuing Operations	5	246	9,487		20,857
Discontinued Operations	—	—	60		—
Total	5	246	$	9,547	$	20,857

Year Ended September 30, 2011
West	12	859	$	20,150	$	33,066
East	4	86	1,611		10,671
Southeast	3	278	5,182		6,022
Unallocated	—	—	2,362		—
Continuing Operations	19	1,223	29,305		49,759
Discontinued Operations	—	—	276		—
Total	19	1,223	$	29,581	$	49,759

Our assumptions about future home sales prices and absorption rates require significant judgment because the residential homebuilding industry is cyclical and is highly sensitive to changes in economic conditions. During these periods, for certain communities we determined that it was prudent to reduce sales prices or further increase sales incentives in response to factors, including competitive market conditions in those specific submarkets for the product and locations of these communities. Because the projected cash flows used to evaluate the fair value of inventory are significantly impacted by changes in market conditions including decreased sales prices, the change in sales prices and changes in absorption estimates based on current market conditions and management’s assumptions relative to future results led to impairments in five communities during the fiscal year ended September 30, 2012. During the fiscal year ended September 30, 2011, discrete changes in our revenue and absorption estimates for certain communities due to pricing reductions in response to competitor actions and local market conditions led to impairments in 19 communities. Market deterioration that exceeds our estimates may lead us to incur additional impairment charges on previously impaired homebuilding assets in addition to homebuilding assets not currently impaired but for which indicators of impairment may arise if markets deteriorate.

The impairments on land held for sale below represent further write downs of these properties to net realizable value, less estimated costs to sell and are based on current market conditions and our review of recent comparable transactions at the applicable period end. The fiscal 2013 land held for sale impairment in the Southeast Segment related to our decision to reposition one community in South Carolina to address consumer demand, including the decision to sell a portion of the lots in this community. The negative impairments indicated below are due to adjustments to accruals for estimated selling costs related to either our strategic decision to develop a previously held-for-sale land position or revised estimates based on pending sales transactions. Our assumptions about land sales prices require significant judgment because the current market is highly sensitive to changes in economic conditions. We calculated the estimated fair values of land held for sale based on current market conditions and assumptions made by management, which may differ materially from actual results and may result in additional impairments if market conditions deteriorate.

Also, we have determined the proper course of action with respect to a number of communities within each homebuilding segment was to not exercise certain options and to write-off the deposits securing the option takedowns and pre-acquisition costs, as applicable. In determining whether to abandon a lot option contract, we evaluate the lot option primarily based upon the expected cash flows from the property that is the subject of the option. If we intend to abandon or walk-away from a lot option contract, we record a charge to earnings in the period such decision is made for the deposit amount and any related capitalized costs associated with the lot option contract. Abandonment charges relate to our decision to abandon or not exercise certain option contracts that are not projected to produce adequate results or no longer fit in our long-term strategic plan.

The following table sets forth, by reportable homebuilding segment, the inventory impairments taken as a result of these discounted cash flow analyses and also impairment charges recorded for individual homes sold and in backlog with net contribution margins below a minimum threshold of profitability, held for sale impariments and lot option abandonment charges recorded for the fiscal years ended September 30, 2013, 2012, and 2011:



	Fiscal Year Ended September 30,
(In thousands)	2013		2012		2011
Development projects and homes in process (Held for Development)
West	$	46	$	3,902	$	20,150
East	13		4,316		1,611
Southeast	—		796		5,182
Unallocated	—		473		2,362
Subtotal	$	59	$	9,487	$	29,305
Land Held for Sale
West	$	228	$	—	$	(51	)
East	123		100		193
Southeast	1,778		208		169
Subtotal	$	2,129	$	308	$	311
Lot Option Abandonments
West	$	104	$	301	$	405
East	20		1,320		2,048
Southeast	321		792		390
Unallocated	—		2		—
Subtotal	$	445	$	2,415	$	2,843
Continuing Operations	$	2,633	$	12,210	$	32,459
Discontinued Operations
Held for Development	$	—	$	60	$	276
Land Held for Sale	17		503		78
Lot Option Abandonments	—		16		2,552
Subtotal	$	17	$	579	$	2,906
Total Company	$	2,650	$	12,789	$	35,365

Lot Option Agreements and Variable Interest Entities (VIE). As previously discussed, we also have access to land inventory through lot option contracts, which generally enable us to defer acquiring portions of properties owned by third parties and unconsolidated entities until we have determined whether to exercise our lot option. A majority of our lot option contracts require a non-refundable cash deposit or irrevocable letter of credit based on a percentage of the purchase price of the land for the right to acquire lots during a specified period of time at a certain price. Under lot option contracts, purchase of the properties is contingent upon satisfaction of certain requirements by us and the sellers. Our liability under option contracts is generally limited to forfeiture of the non-refundable deposits, letters of credit and other non-refundable amounts incurred, which aggregated approximately $37.3 million at September 30, 2013. The total remaining purchase price, net of cash deposits, committed under all options was $288.6 million as of September 30, 2013. We expect to exercise, subject to market conditions and seller satisfaction of contract terms, most of our remaining option contracts. Various factors, some of which are beyond our control, such as market conditions, weather conditions and the timing of the completion of development activities, will have a significant impact on the timing of option exercises or whether lot options will be exercised.

For the VIEs in which we are the primary beneficiary of the VIE, we have consolidated the VIE and reflected such assets and liabilities as land not owned under option agreements in our balance sheets. For VIEs we were required to consolidate, we recorded the remaining contractual purchase price under the applicable lot option agreement to land not owned under option agreements with an offsetting increase to obligations related to land not owned under option agreements. Also, to reflect the purchase price of this inventory consolidated, we present the related option deposits as land not owned under option agreement in the accompanying consolidated balance sheets. Consolidation of these VIEs has no impact on the Company’s results of operations or cash flows.

The following provides a summary of our interests in lot option agreements as of September 30, 2013 and September 30, 2012:



(In thousands)	Deposits & Non-refundable Preacquisition Costs Incurred		Remaining Obligation		Land Not Owned - Under Option Agreements
As of September 30, 2013
Consolidated VIEs	$	4,491	$	4,633	$	9,124
Other consolidated lot option agreements (a)	—		—		—
Unconsolidated lot option agreements	32,822		284,005		—
Total lot option agreements	$	37,313	$	288,638	$	9,124
As of September 30, 2012
Consolidated VIEs	$	7,203	$	3,346	$	10,549
Other consolidated lot option agreements (a)	430		1,441		1,871
Unconsolidated lot option agreements	17,290		193,711		—
Total lot option agreements	$	24,923	$	198,498	$	12,420


(a)	Represents lot option agreements with non-VIE entities that we have deemed to be “financing arrangements” pursuant to ASC 470-40, Product Financing Arrangements.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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Property, Plant and Equipment

12 Months Ended

Sep. 30, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Property, plant and equipment consists of:



	Fiscal Year Ended September 30,
(In thousands)	2013			2012
Buildings and improvements	$	2,329		$	2,329
Model and sales office improvements	23,046			31,188
Leasehold improvements	4,212			4,456
Information systems	16,532			20,671
Furniture, fixtures and office equipment	16,215			15,528
Property, plant and equipment, gross	62,334			74,172
Less: Accumulated Depreciation	(45,334		)	(55,198		)
Property, plant and equipment, net	$	17,000		$	18,974

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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Borrowings

12 Months Ended

Sep. 30, 2013

Debt Disclosure [Abstract]

Borrowings

At September 30, 2013 and September 30, 2012 we had the following debt:



(In thousands)	Maturity Date	2013			2012
6 7/8% Senior Notes	July 2015	$	—		$	172,454
8 1/8% Senior Notes	June 2016	172,879			172,879
6 5/8% Senior Secured Notes	April 2018	300,000			300,000
9 1/8% Senior Notes	June 2018	298,000			300,000
9 1/8% Senior Notes	May 2019	235,000			235,000
7 1/2% Senior Notes	September 2021	200,000			—
7 1/4% Senior Notes	February 2023	200,000			—
TEU Senior Amortizing Notes	August 2013	—			316
TEU Senior Amortizing Notes	August 2015	16,141			23,500
Unamortized debt discounts		(5,160		)	(3,082		)
Total Senior Notes, net		1,416,860			1,201,067
Mandatory Convertible Subordinated Notes	January 2013	—			9,402
Junior Subordinated Notes	July 2036	53,670			51,603
Cash Secured Loans	November 2017	22,368			227,368
Other Secured Notes Payable	Various Dates	19,285			8,758
Total debt, net		$	1,512,183		$	1,498,198

As of September 30, 2013, future maturities of our borrowings are as follows:



Fiscal Year Ended September 30,
(In thousands)
2014	$	8,154
2015	12,126
2016	176,546
2017	3,666
2018	620,368
Thereafter	743,587
Total	$	1,564,447

Secured Revolving Credit Facility — In September 2012, we amended and expanded our Secured Revolving Credit Facility from $22 million to $150 million. The amended three-year amended Secured Revolving Credit Facility provides for future working capital and letter of credit needs collateralized by substantially all of the Company's personal property (excluding cash and cash equivalents) and real property. This facility is subject to various financial, collateral-based and negative covenants with which we are required to comply. As of September 30, 2013, we were in compliance with all such covenants and had $150 million of available borrowings under the Secured Revolving Credit Facility. We have elected to cash collateralize all letters of credit; however, as of September 30, 2013, we have pledged approximately $1.0 billion of inventory assets to our Secured Revolving Credit Facility to collateralize potential future borrowings or letters of credit. The Secured Revolving Credit Facility contains certain covenants, including negative covenants and financial maintenance covenants, with which we are required to comply. Subject to our option to cash collateralize our obligations under the Secured Revolving Credit Facility upon certain conditions, our obligations under the Secured Revolving Credit Facility are secured by liens on substantially all of our personal property and a significant portion of our owned real properties. There were no outstanding borrowings under the Secured Revolving Credit Facility as of September 30, 2013 or September 30, 2012.

We have entered into stand-alone, cash-secured letter of credit agreements with banks to maintain our pre-existing letters of credit and to provide for the issuance of new letters of credit. The letter of credit arrangements combined with our Secured Revolving Credit Facility provide a total letter of credit capacity of approximately $194.8 million. As of September 30, 2013 and September 30, 2012, we have letters of credit outstanding of $25.2 million and $24.7 million, respectively, which are secured by cash collateral in restricted accounts. The Company may enter into additional arrangements to provide additional letter of credit capacity.

Senior Notes — The majority of our Senior Notes are unsecured or secured obligations ranking pari passu with all other existing and future senior indebtedness. Substantially all of our significant subsidiaries are full and unconditional guarantors of the Senior Notes and are jointly and severally liable for obligations under the Senior Notes and the Secured Revolving Credit Facility. Each guarantor subsidiary is a 100% owned subsidiary of Beazer Homes USA, Inc.

The Company's Senior Notes are subject to indentures containing certain restrictive covenants which, among other things, restrict our ability to pay dividends, repurchase our common stock, incur additional indebtedness and to make certain investments. Specifically, all of our Senior Notes contain covenants that restrict our ability to incur additional indebtedness unless it is refinancing indebtedness or non-recourse indebtedness. The incurrence of refinancing indebtedness and non recourse indebtedness, as defined in the applicable indentures, are exempted from the covenant test. As of September 30, 2013, we were not able to incur additional indebtedness, except refinancing or non-recourse indebtedness. Compliance with our Senior Note covenants does not significantly impact our operations. We were in compliance with the covenants contained in all of our Senior Notes as of September 30, 2013.

Our Senior Notes due 2016 (the 2016 Notes) contain the most restrictive covenants, including the consolidated tangible net worth covenant, which states that should consolidated tangible net worth fall below $85 million for two consecutive quarters, the Company is required to make an offer to purchase 10% of the 2016 Notes at par. If triggered and fully subscribed, this could result in our having to purchase $27.5 million of the 2016 Notes, which may be reduced by certain 2016 Note repurchases (potentially at less

than par) made in the open market after the triggering date. As of September 30, 2013, our consolidated tangible net worth was $213.7 million, well in excess of the minimum covenant requirement.

In September 2013, we issued and sold $200 million aggregate principal amount of 7.500% Senior Notes due 2021 (the 2021 Notes) at a price of 98.541% (before underwriting and other issuance costs) through a private placement to qualified institutional buyers. Interest on the 2021 Notes is payable semi-annually in cash in arrears, beginning on March 15, 2014. The 2021 Notes will mature on September 15, 2021.

The 2021 Notes were issued under an Indenture (2021 Indenture), issued September 30, 2013 that contains covenants which, subject to certain exceptions, limit the ability of the Company and its restricted subsidiaries (as defined in the Indenture) to, among other things, incur additional indebtedness, including secured indebtedness, and make certain types of restricted payments. The 2021 Indenture contains customary events of default. Upon the occurrence of an event of default, payments on the 2021 Notes may be accelerated and become immediately due and payable. Upon a change of control (as defined in the 2021 Indenture), the 2021 Indenture requires us to make an offer to repurchase the 2021 Notes at 101% of their principal amount, plus accrued and unpaid interest.

We may redeem the 2021 Notes at any time prior to September 15, 2016, in whole or in part, at a redemption price equal to 100% of the principal amount, plus a customary make-whole premium, plus accrued and unpaid interest to the redemption date. In addition, at any time on or prior to September 15, 2016, we may redeem up to 35% of the aggregate principal amount of 2021 Notes with the proceeds of certain equity offerings at a redemption price equal to 107.500% of the principal amount of the 2021 Notes plus accrued and unpaid interest, if any, to the date fixed for redemption; provided, that at least 65% of the aggregate principal amount of the 2021 Notes originally issued under the Indenture remain outstanding after such redemption. On or after September 15, 2016, we may redeem some or all of the 2021 Notes at redemption prices set forth in the Indenture. These percentages range from 100.000% to 105.625%.

In February 2013, we issued and sold $200 million aggregate principal amount of 7.250% Senior Notes due 2023 (the 2023 Notes)

at par (before underwriting and other issuance costs) through a private placement to qualified institutional buyers. Interest on the

2023 Notes is payable semi-annually in cash in arrears, beginning August 1, 2013. The 2023 Notes will mature on February 1, 2023.

The 2023 Notes were issued under an Indenture, dated as February 1, 2013 (the Indenture) that contains covenants which, subject

to certain exceptions, limit the ability of the Company and its restricted subsidiaries (as defined in the Indenture) to, among other

things, incur additional indebtedness, including secured indebtedness, and make certain types of restricted payments. The Indenture

contains customary events of default. Upon the occurrence of an event of default, payments on the 2023 Notes may be accelerated

and become immediately due and payable. Upon a change of control (as defined in the Indenture), the Indenture requires us to make an offer to repurchase the 2023 Notes at 101% of their principal amount, plus accrued and unpaid interest.

We may redeem the 2023 Notes at any time prior to February 1, 2018, in whole or in part, at a redemption price equal to 100% of the principal amount, plus a customary make-whole premium, plus accrued and unpaid interest to the redemption date. In addition, at any time on or prior to February 1, 2016, we may redeem up to 35% of the aggregate principal amount of 2023 Notes with the proceeds of certain equity offerings at a redemption price equal to 107.250% of the principal amount of the 2023 Notes plus accrued and unpaid interest, if any, to the date fixed for redemption; provided, that at least 65% of the aggregate principal amount of the 2023 Notes originally issued under the Indenture remain outstanding after such redemption. On or after February 1, 2018, we may redeem some or all of the 2023 Notes at redemption prices set forth in the Indenture. These percentages range from 100.000% to 103.625%. In August 2013, we exchanged 100% of the 2023 Notes for notes that are freely transferable and registered under the Securities Act of 1933.

The 2021 and 2023 Notes rank equally in right of payment with all of our existing and future senior unsecured obligations, senior to all of the Company's existing and future subordinated indebtedness and effectively subordinated to the Company's existing and future secured indebtedness, including indebtedness under our revolving credit facility and our 6.625% Senior Secured Notes due 2018, to the extent of the value of the assets securing such indebtedness. The 2021 and 2023 Notes and related guarantees are structurally subordinated to all indebtedness and other liabilities of all of the Company's subsidiaries that do not guarantee the 2021 or 2023 Notes. The 2021 and 2023 Notes are fully and unconditionally guaranteed jointly and severally on a senior basis by the Company's wholly-owned subsidiaries party to the Indenture.

During the fiscal year ended September 30, 2013, we used a portion of the net cash proceeds from the 2023 Notes offering to redeem all of our outstanding 6.875% Senior Notes due 2015 (the 2015 Notes). The 2015 Notes were redeemed at 101.146% of the principal amount, plus accrued and unpaid interest. During fiscal 2013, we also repurchased $2 million of our outstanding 9.125% Senior Notes due 2018 in open market transactions. These transactions resulted in a loss on debt extinguishment of $3.6 million, net of unamortized discounts and debt issuance costs. All Senior Notes redeemed/repurchased by the Company were canceled.

In July 2012, we issued and sold $300 million aggregate principal amount of our 6.625% Senior Secured Notes due 2018 (Senior Secured Notes) through a private placement to qualified institutional buyers. The Senior Secured Notes were issued at par (before underwriting and other issuance costs). Interest on the Senior Secured Notes is payable semi-annually in cash in arrears, beginning October 15, 2012. The Senior Secured Notes will mature on April 15, 2018. The Senior Secured Notes were issued under an Indenture, dated as of July 18, 2012 (the "2012 Indenture”) that contains covenants which, subject to certain exceptions, limit the ability of the Company and its restricted subsidiaries to, among other things, incur additional indebtedness, engage in certain asset sales, make certain types of restricted payments and create liens on assets of the Company or the guarantors. The 2012 Indenture contains customary events of default.

Upon a change of control (as defined in the Indenture), the Indenture requires the Company to make an offer to repurchase the Senior Secured Notes at 101% of their principal amount, plus accrued and unpaid interest. If we sell certain assets and do not reinvest the net proceeds in compliance with the Indenture, then we must use the net proceeds to offer to repurchase the Senior Notes at 100% of their principal amount, plus accrued and unpaid interest. We may redeem the Senior Notes at any time prior to July 15, 2015, in whole or in part, at a redemption price equal to 100% of the principal amount, plus a customary make-whole premium, plus accrued and unpaid interest to the redemption date. In addition, at any time on or prior to July 15, 2015, we may redeem up to 35% of the aggregate principal amount of Senior Secured Notes with the proceeds of certain equity offerings at a redemption price equal to 106.625% of the principal amount of the Senior Secured Notes plus accrued and unpaid interest, if any, to the date fixed for redemption; provided, that at least 65% of the aggregate principal amount of the Senior Secured Notes originally issued under the Indenture remain outstanding after such redemption. Thereafter, we may redeem some or all of the Senior Secured Notes at redemption prices set forth in the Indenture. These percentages range from 100.000% to 103.313%.

Concurrently with the Senior Secured Notes offering, we called for redemption of all $250 million outstanding of our 12% senior secured notes due 2017. Cash used for this redemption, including payment of accrued interest and the contractual call premium was approximately $280 million. We recorded a $42.4 million pre-tax loss on debt extinguishment (including write-off of unamortized discount and debt issuance costs) related to the redemption of the 12% senior secured notes due 2017 in fiscal 2012.

In November 2010, we issued $250 million aggregate principal amount of 9 1/8% Senior Notes due May 15, 2019 in a private placement. Interest on these notes is payable semi-annually in cash in arrears, commencing on May 15, 2011. These notes are unsecured and rank equally with our unsecured indebtedness. We may, at our option, redeem the 9 1/8% Senior Notes in whole or in part at any time at specified redemption prices which include a “make whole” provision through May 15, 2014. During fiscal year 2011, we exchanged substantially all of the $250 million 9 1/8% Senior Notes due 2019 for notes that were publicly traded and registered under the Securities Act of 1933.

During fiscal 2012, we redeemed or repurchased in open market transactions $15.0 million of our 9 1/8% Senior Notes due 2019 for an aggregate purchase price of $14.6 million, plus accrued and unpaid interest. These transactions resulted in a gain on debt extinguishment of $30,000, net of unamortized discounts and debt issuance costs. During fiscal 2011, we redeemed or repurchased in open market transactions, $209.5 million principal amount of our Senior Notes ($164.5 million of 6¹/2% Senior Notes due 2013, $37.0 million of 6 7/8% Senior Notes due 2015 and $8.0 million of 8 1/8% Senior Notes due 2016). The aggregate purchase price was $210.0 million in 2011, plus accrued and unpaid interest as of the purchase date. The redemption/repurchase of the notes resulted in a $2.9 million pre-tax loss on extinguishment of debt, net of unamortized discounts and debt issuance costs related to these notes. All Senior Notes redeemed/repurchased by the Company were canceled.

Senior Notes: Tangible Equity Units — In July 2012, we issued 4.6 million 7.5% TEUs (the 2012 TEUs), which were comprised of prepaid stock purchase contracts (PSPs) and senior amortizing notes. As the two components of the TEUs are legally separate and detachable, we have accounted for the two components as separate items for financial reporting purposes and valued them based on their relative fair value at the date of issuance. The amortizing notes are unsecured senior obligations and rank equally with all of our other unsecured indebtedness. Outstanding notes pay quarterly installments of principal and interest through maturity. The PSPs were originally accounted for as equity (additional paid in capital) at the initial fair value of these contracts based on the relative fair value method. The PSPs related to these 2012 TEUs are scheduled to be settled in Beazer Homes' common stock on July 15, 2015. If on that date, our common stock price is (1) at or below $14.50 per share, the PSPs will convert to 1.72414 shares per unit, (2) at or above $17.75 per share, the PSPs will convert to 1.40746 shares per unit or (3) between $14.50 and $17.75 per share, the PSPs will convert to a number of shares of our common stock equal to $25.00 divided by the applicable market value of our common stock. See Note 12 for additional information related to the PSPs

During May 2010, we issued 3.0 million 7.25% TEUs (the 2010 TEUs). In March 2012, we exchanged 2.8 million shares of our common stock for 2.8 million 2010 TEUs (comprised of prepaid stock purchase contracts and $7.2 million of senior amortizing notes). Since our offer to convert the 2010 TEUs included a premium share component and was not pursuant to the instrument's original conversion terms, we accounted for the exchange as an induced conversion of the 2010 TEUs. We compared the fair value of the common stock issued to the fair value of the 2010 TEU instruments at the date of acceptance in order to determine the premium of the consideration. This premium was then allocated between the debt and equity components of the 2010 TEUs based on each components relative fair value. The difference between the implied fair value of the amortizing notes (including the premium allocation) and the carrying value of the amortizing notes was recognized as a loss on extinguishment of debt and totaled approximately $0.7 million. The remaining related prepaid stock purchase contracts issued May 2010 settled in Beazer Homes’ common stock on August 15, 2013 in accordance with the 2010 TEU provisions..

Mandatory Convertible Subordinated Notes — On January 12, 2010, we issued $57.5 million aggregate principal amount of 7 1/2% Mandatory Convertible Subordinated Notes due 2013 (the Mandatory Convertible Subordinated Notes).

During fiscal 2012, we exchanged 2.2 million shares of our common stock for $48.1 million of our Mandatory Convertible Subordinated Notes. Since our offer to convert these notes included a premium share component, we accounted for the exchange as an induced conversion of these notes. We recognized a $2.0 million inducement expense equal to the fair value of the premium shares issued based on our common stock price as of the date of acceptance. This expense is included in loss on extinguishment of debt for the fiscal year ended September 30, 2012.

On January 15, 2013, the remaining $9.4 million of outstanding Mandatory Convertible Subordinated Notes converted into 0.4 million shares of the Company’s common stock in accordance with the notes' conversion provisions.

Junior Subordinated Notes — $103.1 million of unsecured junior subordinated notes mature on July 30, 2036, are redeemable at par and pay a fixed rate of 7.987% for the first ten years ending July 30, 2016. Thereafter, the securities have a floating interest as defined in the junior subordinated notes agreement. The obligations relating to these notes and the related securities are subordinated to the Secured Revolving Credit Facility and the Senior Notes. In January 2010, we modified the terms of $75 million of these notes and recorded these notes at their estimated fair value. As of September 30, 2013, the unamortized accretion was $47.1 million and will be amortized over the remaining life of the notes.

Cash Secured Loans — We have entered into two separate loan facilities, totaling $22.4 million as of September 30, 2013. Borrowing under the cash secured loan facilities will replenish cash used to repay or repurchase the Company’s debt and would be considered “refinancing indebtedness” under certain of the Company’s existing indentures and debt covenants. However, because the loans are fully collateralized by cash equal to the loan amount, the loans do not provide liquidity to the Company.

The loans mature in November 2017, however, the lenders of these facilities may put the outstanding loan balances to the Company at the two or four year anniversaries of the loan. Borrowings under the facilities are fully secured by cash held by the lender or its affiliates. This secured cash is reflected as restricted cash on our consolidated balance sheet as of September 30, 2013. We borrowed $32.6 million at inception of the loans. As previously indicated and in order to protect financing capacity available under our covenant refinancing basket related to previous or future debt repayments, we borrowed an additional $214.8 million under the cash secured loan facilities in May 2011. The cash secured loan has an interest rate equivalent to LIBOR plus 0.4% per annum which is paid every three months following the effective date of each borrowing.

During the fiscal year ended September 30, 2012, we repaid $20 million of the cash secured term loans. Further, during the fiscal year ended September 30, 2013, we repaid $205 million of the outstanding cash secured term loans and recognized a $1 million loss on debt extinguishment, primarily related to the unamortized discounts and debt issuances costs related to these loans.

Other Secured Notes Payable — We periodically acquire land through the issuance of notes payable. As of September 30, 2013 and September 30, 2012, we had outstanding notes payable of $19.3 million and $8.8 million respectively, primarily related to land acquisitions. These notes payable have varying expiration dates between 2012 and 2019 and have a weighted average fixed rate of 4.00% at September 30, 2013. These notes are secured by the real estate to which they relate.

The agreements governing these secured notes payable contain various affirmative and negative covenants. There can be no assurance that we will be able to obtain any future waivers or amendments that may become necessary without significant additional cost or at all. In each instance, however, a covenant default can be cured by repayment of the indebtedness.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

Income Taxes

12 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

Income Taxes

The (benefit from) provision for income taxes from continuing operations consists of the following:



	Fiscal Year Ended September 30,
(In thousands)	2013			2012			2011
Current federal	$	(4,409	)	$	(34,242	)	$	(1,963	)
Current state	(394		)	(143		)	319
Deferred federal	1,476			(5,964		)	3,728
Deferred state	(162		)	2			1,282
Total	$	(3,489	)	$	(40,347	)	$	3,366

The (benefit from) provision for income taxes from continuing operations differs from the amount computed by applying the federal income tax statutory rate as follows:



	Fiscal Year Ended September 30,
(In thousands)	2013			2012			2011
Income tax computed at statutory rate	$	(12,479	)	$	(61,590	)	$	(68,886	)
State income taxes, net of federal benefit	(684		)	(6,055		)	(4,613		)
Valuation allowance	11,729			59,601			74,047
(Decrease) increase in unrecognized tax benefits	(1,909		)	(32,441		)	1,511
Other, net	(146		)	138			1,307
Total	$	(3,489	)	$	(40,347	)	$	3,366

The principal difference between our effective tax rate and the U.S. federal statutory rate relates to our valuation allowance and the recognition of prior year unrecognized tax benefits.

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of the assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The tax effects of significant temporary differences that give rise to the net deferred tax assets are as follows:



(In thousands)	September 30, 2013			September 30, 2012
Deferred tax assets:
Warranty and other reserves	$	11,559		$	12,408
Incentive compensation	17,368			16,285
Property, equipment and other assets	2,455			2,647
Federal and state tax carryforwards	383,508			365,283
Inventory adjustments	114,416			133,843
Uncertain tax positions	14,415			16,331
Other	3,052			4,285
Total deferred tax assets	546,773			551,082
Deferred tax liabilities:
Deferred revenues	(54,257		)	(56,017		)
Total deferred tax liabilities	(54,257		)	(56,017		)
Net deferred tax assets before valuation allowance	492,516			495,065
Valuation allowance	(487,263		)	(488,217		)
Net deferred tax assets	$	5,253		$	6,848

At September 30, 2013, our gross deferred tax assets above included $292.6 million for federal net operating loss carryforwards, $80.4 million for state net operating loss carryforwards and $9.8 million for an alternative minimum tax credit. The net operating loss carryforwards expire at various dates through 2033. The alternative minimum tax credit has an unlimited carryforward period.

A reduction of the carrying amounts of deferred tax assets by a valuation allowance is required if, based on the available evidence, it is more likely than not that such assets will not be realized. Accordingly, the need to establish valuation allowances for deferred tax assets is assessed periodically based on the more-likely-than-not realization threshold criterion. In the assessment for a valuation allowance, appropriate consideration is given to all positive and negative evidence related to the realization of the deferred tax assets. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, the Company's experience with loss carryforwards not expiring unused and tax planning alternatives.

Based upon an evaluation of all available evidence, we established a valuation allowance for substantially all of our deferred tax assets during fiscal 2008. As of September 30, 2013, we continued our evaluation of whether the valuation allowance against our deferred tax assets was still required. We considered positive evidence including evidence of recovery in the housing markets where we operate, the prospects of continued profitability and growth, a strong backlog and sufficient balance sheet liquidity to sustain and grow operations. Although the Company’s performance and current positioning is bringing it closer to a conclusion that a valuation allowance is no longer needed, further evidence of sustained profitability is needed to reverse our valuation allowance against our deferred tax assets. Therefore, based upon all available positive and negative evidence, we concluded a valuation allowance is still needed for substantially all of our gross deferred tax assets at September 30, 2013. Therefore, at September 30, 2013 and 2012, the Company's deferred tax asset valuation allowance was $487.3 million and $488.2 million, respectively. In future periods, we expect to reduce all or a portion of our valuation allowance, generating a non-cash tax benefit, if sufficient positive evidence is present indicating that more likely than not a portion or all of our deferred tax assets will be realized. Changes in existing tax laws could also affect actual tax results and the valuation of deferred tax assets over time.

Further, we experienced an “ownership change” as defined in Section 382 of the Internal Revenue Code (Section 382) as of January 12, 2010. Section 382 contains rules that limit the ability of a company that undergoes an “ownership change” to utilize its net operating loss carryforwards (NOLs) and certain built-in losses or deductions recognized during the five-year period after the ownership change to offset future taxable income. Therefore, our ability to utilize our pre-ownership change net operating loss carryforwards and recognize certain built-in losses or deductions is limited by Section 382 to an estimated maximum amount of approximately $11.4 million ($4 million tax-effected) annually. Certain deferred tax assets are not subject to any limitation imposed by Section 382.

Due to the Section 382 limitation and the maximum carryforward period of our NOLs, we are unable to fully recognize certain deferred tax assets. Accordingly, during fiscal 2013 and 2012, we reduced our gross deferred tax assets and corresponding valuation allowance by $15.2 million and $15.6 million, respectively. As future economic conditions unfold, we will be able to confirm that certain deferred tax assets will not provide any future tax benefit. At such time, we will accordingly remove any deferred tax asset and corresponding valuation allowance.

Accordingly, a portion of our $546.8 million of total gross deferred tax assets related to accrued losses on our inventory may be unavailable due to the limitation imposed by Section 382. As of September 30, 2013, we estimate that between $48.9 million and $88.4 million may be unavailable due to our Section 382 limitation. As a result, upon the resumption of sustained profitability and reversal of our valuation allowance, between $404.1 million and $443.6 million of our net deferred tax assets may be available to us for the reduction of future cash taxes. The actual realization of our deferred tax assets is difficult to predict and will be dependent on future events.

We expect to continue to add to our gross deferred tax assets for anticipated NOLs that will not be limited by Section 382.

Considering the limitation imposed by Section 382, the table below depicts the classifications of our deferred tax assets:



	September 30, 2013
(In thousands)
Deferred tax assets:
Subject to annual limitation	$	94,258
Generally not subject to annual limitation	364,137
Certain components likely to be subject to annual limitation	88,378
Total deferred tax assets	546,773
Deferred tax liabilities	(54,257		)
Net deferred tax assets before valuation allowance	492,516
Valuation allowance	(487,263		)
Net deferred tax assets	$	5,253

A reconciliation of the beginning and ending amount of unrecognized tax benefits at the beginning and end of fiscal 2013, 2012 and 2011 is as follows:



	Fiscal Year Ended September 30,
(In thousands)	2013			2012			2011
Balance at beginning of year	$	19,630		$	46,648		$	47,271
(Reductions in) additions for tax positions related to current year	(1,620		)	903			(1,624		)
Additions for tax positions related to prior years	—			—			1,563
Reductions for tax positions of prior years	—			(27,181		)	(252		)
Settlements with taxing authorities	—			—			(310		)
Lapse of statute of limitations	(546		)	(740		)	—
Balance at end of year	$	17,464		$	19,630		$	46,648

Due to our valuation allowance, if the Company were to recognize the $17.5 million of gross unrecognized tax benefits, substantially all would affect our effective tax rate. Additionally, we had $2.6 million and $2.5 million of accrued interest and penalties at September 30, 2013 and 2012, respectively. Our income tax benefit includes tax related interest.

In the normal course of business, we are subject to audits by federal and state tax authorities regarding various tax liabilities. Our federal income tax returns for fiscal year 2007 through 2010 are under IRS appeal. Our federal income tax returns for fiscal years 2011 and 2012 and certain state income tax returns for various fiscal years are under routine examination. The statute of limitations for our major tax jurisdictions remains open for examination for fiscal years 2007 and subsequent years. The final outcome of these appeals and examinations are not yet determinable and therefore the change in our unrecognized tax benefits that could occur within the next 12 months cannot be estimated at this time.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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-Name Accounting Standards Codification

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-Section 08

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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

Contingencies

12 Months Ended

Sep. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

Contingencies

Beazer Homes and certain of its subsidiaries have been and continue to be named as defendants in various construction defect claims, complaints and other legal actions. The Company is subject to the possibility of loss contingencies arising in its business. In determining loss contingencies, we consider the likelihood of loss as well as the ability to reasonably estimate the amount of such loss or liability. An estimated loss is recorded when it is considered probable that a liability has been incurred and when the amount of loss can be reasonably estimated.

Warranty Reserves. We currently provide a limited warranty (ranging from one to two years) covering workmanship and materials per our defined performance quality standards. In addition, we provide a limited warranty (generally ranging from a minimum of five years up to the period covered by the applicable statute of repose) covering only certain defined construction defects. We also provide a defined structural element warranty with single-family homes and townhomes in certain states.

We subcontract our homebuilding work to subcontractors whose contracts generally include an indemnity obligation and a requirement that certain minimum insurance requirements be met, including providing us with a certificate of insurance prior to receiving payments for their work. Therefore, many claims relating to workmanship and materials are the primary responsibility of the subcontractors.

Warranty reserves are included in other liabilities and the provision for warranty accruals is included in home construction and land sales expenses in the consolidated financial statements. We record reserves covering anticipated warranty expense for each home closed. Management reviews the adequacy of warranty reserves each reporting period based on historical experience and management’s estimate of the costs to remediate the claims and adjusts these provisions accordingly. Our review includes a quarterly analysis of the historical data and trends in warranty expense by operating segment. An analysis by operating segment allows us to consider market specific factors such as our warranty experience, the number of home closings, the prices of homes, product mix and other data in estimating our warranty reserves. In addition, our analysis also contemplates the existence of any non-recurring or community-specific warranty related matters that might not be contemplated in our historical data and trends.

As a result of our quarterly analyses, we adjust our estimated warranty liabilities if required. While we believe our warranty reserves are adequate as of September 30, 2013, historical data and trends may not accurately predict actual warranty costs or future developments could lead to a significant change in the reserve. Our warranty reserves are as follows (in thousands):



	Fiscal Year Ended September 30,
	2013			2012			2011
Balance at beginning of period	$	15,477		$	17,916		$	25,821
Accruals for warranties issued	5,897			6,540			5,665
Changes in liability related to warranties existing in prior periods	(2,856		)	(2,677		)	(2,790		)
Payments made	(6,855		)	(6,302		)	(10,780		)
Balance at end of period	$	11,663		$	15,477		$	17,916

Litigation

On June 3, 2009, Beazer Homes Corp., a wholly-owned subsidiary of the Company, was named as a defendant in a purported class action lawsuit in the Circuit Court for Lee County, State of Florida, filed by Bryson and Kimberly Royal, the owners of one of our homes in our Magnolia Lakes community in Ft. Myers, Florida. The complaint names the Company and certain distributors and suppliers of drywall and was on behalf of the named plaintiffs and other similarly situated owners of homes in Magnolia Lakes or alternatively in the State of Florida. The plaintiffs allege that the Company built their homes with defective drywall, manufactured in China, that contains sulfur compounds that allegedly corrode certain metals and that are allegedly capable of harming the health of individuals. Plaintiffs allege physical and economic damages and seek legal and equitable relief, medical monitoring and attorney's fees. This case has been transferred to the Eastern District of Louisiana pursuant to an order from the United States Judicial Panel on Multidistrict Litigation. In addition, the Company has been named in other multi-plaintiff complaints filed in the multidistrict litigation and individual state court actions. We believe that the claims asserted in these actions are governed by home warranties or are without merit. The Company has offered to repair all of these homes pursuant to a repair protocol that has been adopted by the multidistrict litigation court, including those homes involved in litigation. To date, the owners of all but two of the affected homes have accepted the Company's offer to repair. Furthermore, the Company has agreed to participate in a global class settlement with the plaintiff class counsel and numerous other defendants in the multidistrict litigation, which was approved by the Court on February 13, 2013. The class action settlement required Beazer to make a settlement payment that was not material to our consolidated financial position or results of operations, and resolves all claims, including future claims, against Beazer related to Chinese drywall. The only exception would have been any claims by persons or entities that opted out of the settlement, but there were no opt outs by the Court’s deadline. The Company also continues to pursue recovery against responsible subcontractors, drywall suppliers and drywall manufacturers for its repair costs.

As disclosed in prior SEC filings, we operated Beazer Mortgage Corporation (BMC) from 1998 through February 2008 to offer mortgage financing to buyers of our homes. BMC entered into various agreements with mortgage investors, pursuant to which BMC originated certain mortgage loans and ultimately sold these loans to investors. In general, underwriting decisions were not made by BMC but by the investors themselves or third-party service providers. From time to time we have received claims from institutions which have acquired certain of these mortgages demanding damages or indemnity arising from BMC's activities or that we repurchase such mortgages. We have been able to resolve these claims for amounts that are not material to our consolidated financial position or results of operation. We currently have an insignificant number of such claims outstanding for which we believe we have no liability. However, we cannot rule out the potential for additional mortgage loan repurchase or indemnity claims in the future from other investors, although, at this time, we do not believe that the exposure related to any such claims would be material to our consolidated financial position, cash flows or results of operations. As of September 30, 2013, no liability has been recorded for any such additional claims as such exposure is not both probable and reasonably estimable.

We cannot predict or determine the timing or final outcome of the lawsuits or the effect that any adverse findings or determinations in the pending lawsuits may have on us. In addition, an estimate of possible loss or range of loss, if any, cannot presently be made with respect to certain of the above pending matters. An unfavorable determination in any of the pending lawsuits could result in the payment by us of substantial monetary damages which may not be fully covered by insurance. Further, the legal costs associated with the lawsuits and the amount of time required to be spent by management and the Board of Directors on these matters, even if we are ultimately successful, could have a material effect on our business, financial condition and results of operations.

Other Matters

As disclosed in our 2009 Form 10-K, on July 1, 2009, the Company announced that it had resolved the criminal and civil investigations by the United States Attorney’s Office in the Western District of North Carolina (the U.S. Attorney) and other state and federal agencies concerning matters that were the subject of the independent investigation, initiated in April 2007 by the Audit Committee of the Board of Directors (the Investigation) and concluded in May 2008. Under the terms of a deferred prosecution agreement (DPA), the Company’s liability for each of the fiscal years after 2010 through a portion of fiscal 2014 (unless extended as previously described in our 2009 Form 10-K) will be equal to 4% of the Company’s adjusted EBITDA (as defined in the DPA). The total amount of such obligations will be dependent on several factors; however, the maximum liability under the DPA and other settlement agreements discussed above will not exceed $55.0 million, of which $16.6 million has been paid as of September 30, 2013 and an additional $3.6 million has been recorded as a liability at September 30, 2013. Positive adjusted EBITDA in future years will require us to incur additional expense in the future. In 2006, we received two Administrative Orders issued by the New Jersey Department of Environmental Protection. The Orders allege certain violations of wetlands disturbance permits and assess proposed fines of $630,000 and $678,000, respectively. We have met with the Department to discuss their concerns on the two affected communities and have requested hearings on both matters. Although we believe that we have significant defenses to the alleged violations, we have reached a settlement with the Department, through an Administrative Consent Order, for an amount that is not material to our consolidated financial position or results of operations.

We and certain of our subsidiaries have been named as defendants in various claims, complaints and other legal actions, most relating to construction defects, moisture intrusion and product liability. Certain of the liabilities resulting from these actions are covered in whole or part by insurance. In our opinion, based on our current assessment, the ultimate resolution of these matters will not have a material adverse effect on our financial condition, results of operations or cash flows.

We have accrued $19.9 million and $19.4 million in other liabilities related to litigation and other matters, excluding warranty, as of September 30, 2013 and 2012, respectively.

We had outstanding letters of credit and performance bonds of approximately $25.2 million and $160.3 million, respectively, at September 30, 2013 related principally to our obligations to local governments to construct roads and other improvements in various developments. We have no outstanding letters of credit relating to our land option contracts as of September 30, 2013.

- Definition

The entire disclosure for commitments and contingencies.

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+ Details

Fair Value Measurements

12 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurements

As of September 30, 2013, we had no assets or liabilities in our consolidated balance sheets that were required to be measured at fair value on a recurring basis. Certain of our assets are required to be recorded at fair value on a non-recurring basis when events and circumstances indicate that the carrying value may not be recovered. We use a fair value hierarchy that requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities; Level 2 – Inputs other than quoted prices included in Level 1 that are observable either directly or indirectly through corroboration with market data; Level 3 – Unobservable inputs that reflect our own estimates about the assumptions market participants would use in pricing the asset or liability.

As previously disclosed, we review our long-lived assets, including inventory for recoverability when factors that indicate an impairment may exist, but no less than quarterly. Fair value is based on estimated cash flows discounted for market risks associated with the long-lived assets. The fair values of our investments in unconsolidated entities are determined primarily using a discounted cash flow model to value the underlying net assets of the respective entities. During the fiscal year ended September 30, 2013, including discontinued operations, we recorded impairments for development projects in process of $59,000, land held for sale impairments of $2.1 million, and impairments of unconsolidated entity investments of $181,000. During the fiscal year ended September 30, 2012, including discontinued operations, we recorded impairments for development projects in process of $9.5 million, land held for sale impairments of $0.8 million, and impairments of unconsolidated entity investments of $36,000. See Notes 1, 3 and 4 for additional information related to the fair value accounting for the assets listed below. Determining which hierarchical level an asset or liability falls within requires significant judgment. We evaluate our hierarchy disclosures each quarter.

The following table presents our assets measured at fair value on a non-recurring basis for each hierarchy level and represents only those assets whose carrying values were adjusted to fair value during the fiscal year ended September 30, 2013 and 2012:



(In thousands)	Level 1	Level 2	Level 3	Total
Year Ended September 30, 2013
Development projects in progress	—	—	—	—
Land held for sale	—	—	4,072	4,072
Year Ended September 30, 2012
Development projects in progress	—	—	20,857	20,857
Land held for sale	—	—	1,973	1,973

The fair value of our cash and cash equivalents, restricted cash, accounts receivable, trade accounts payable, other liabilities, cash secured loans and other secured notes payable approximate their carrying amounts due to the short maturity of these assets and liabilities.

Obligations related to land not owned under option agreements approximate fair value. The carrying values and estimated fair values of other financial assets and liabilities were as follows:



	As of September 30, 2013				As of September 30, 2012
(In thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Senior Notes	$	1,416,860	$	1,469,904	$	1,201,067	$	1,228,745
Mandatory Convertible Subordinated Notes	—		—		9,402		7,465
Junior Subordinated Notes	53,670		53,670		51,603		51,603
	$	1,470,530	$	1,523,574	$	1,262,072	$	1,287,813

The estimated fair values shown above for our publicly held Senior Notes and Mandatory Convertible Subordinated Notes have been determined using quoted market rates (Level 2). Since there is no trading market for our junior subordinated notes, the fair value of these notes is estimated by discounting scheduled cash flows through maturity (Level 3). The discount rate is estimated using market rates currently being offered on loans with similar terms and credit quality. Judgment is required in interpreting market data to develop these estimates of fair value. Accordingly, the estimates presented herein are not necessarily indicative of the amounts that we could realize in a current market exchange.

- 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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+ Details

Leases

12 Months Ended

Sep. 30, 2013

Leases [Abstract]

Leases

We are obligated under various noncancelable operating leases for office facilities, model homes and equipment. Rental expense under these agreements, which is included in general and administrative expenses, amounted to approximately $4.9 million, $5.9 million and $11.0 million for the fiscal years ended September 30, 2013, 2012 and 2011, respectively. This rental expense excludes expense related to our discontinued operations. As of September 30, 2013, future minimum lease payments under noncancelable operating lease agreements are as follows:



Fiscal Year Ended September 30,
(In thousands)
2014	$	3,212
2015	2,843
2016	2,068
2017	1,074
2018	233
Thereafter	—
Total	$	9,430

- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

+ References+ Details

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Sep. 30, 2013
Stockholders' Equity Attributable to Parent [Abstract]
Stockholders' Equity	Stockholders' Equity On October 11, 2012, the Company executed a one-for-five reverse stock split. All historical share and per share information reflects this transaction. During the fiscal year ended September 30, 2013, the Company's stockholders approved management's recommendation to reduce authorized shares from 100 million to 63 million. Preferred Stock. We currently have no shares of preferred stock outstanding. Common Stock Transactions. During the fiscal year ended September 30, 2012, we exchanged 2.8 million shares of our common stock for 2.8 million of our 2010 TEUs (94% of the original issuance). The remaining 2010 TEUs were exchanged for 156,975 shares of common stock in August 2013. In March 2012, we also exchanged 2.2 million shares of our common stock for $48.1 million of our Mandatory Convertible Subordinated Notes. The remaining $9.4 million of Mandatory Convertible Subordinated Notes were converted to 408,790 shares of common stock in January 2013. On July 16, 2012, we concurrently closed on our underwritten public offerings of 4.4 million shares of Beazer common stock and 4.6 million 7.5% tangible equity units (TEUs) and received net proceeds of $171.4 million from these two offerings, after underwriting discounts, commissions and transaction expenses. Each TEU is comprised of a prepaid stock purchase contract and a senior amortizing note due July 15, 2015 (see Note 7 for discussion of the amortizing notes) which are legally separable and detachable. The prepaid stock purchase contracts will convert to Beazer Homes stock on July 15, 2015 based on the applicable settlement factor, as defined in the offering agreement, which will be between 1.40746 shares per unit and 1.72414 shares per unit. We have accounted for the prepaid stock purchase contracts as equity and recorded $88.4 million, the initial fair value of these contracts, based on the relative fair value method net of underwriting fees and other transaction costs, as additional paid in capital. Common Stock Repurchases. During fiscal 2013, 2012 and 2011, we did not repurchase any shares in the open market. Any future stock repurchases as allowed by our debt covenants must be approved by the Company's Board of Directors or its Finance Committee. During fiscal 2013, 2012 and 2011, 6,147, 9,156 and 10,440 shares, respectively, were surrendered to us by employees in payment of minimum tax obligations upon the vesting of restricted stock and restricted stock units under our stock incentive plans. We valued the stock at the market price on the date of surrender, for an aggregate value of approximately $121,000 in fiscal 2013, $126,000 in fiscal 2012 and $170,000 in fiscal 2011. Dividends. The indentures under which our senior notes were issued contain certain restrictive covenants, including limitations on payment of dividends. At September 30, 2013, under the most restrictive covenants of each indenture, none of our retained earnings was available for cash dividends. Hence, there were no dividends paid in fiscal 2013, 2012 and 2011. Section 382 Rights Agreement. In February 2011, the Company’s stockholders approved an amendment to the Company’s Certificate of Incorporation creating a protective amendment (the "Protective Amendment") designed to preserve the value of certain tax assets associated with net operating loss carryforwards under Section 382 of the Internal Revenue Code of 1986 and approved a Section 382 Rights Agreement adopted by our Board of Directors. These instruments were intended to act as deterrents to any person or group, together with its affiliates and associates, being or becoming the beneficial owner of 4.95% or more of the Company’s common stock and were scheduled to expire on November 12, 2013. In February 2013, the Company’s stockholders approved an extension of the Protective Amendment through November 12, 2016 and approved a new Section 382 Rights Agreement adopted by our Board of Directors which will become effective upon the expiration of the prior agreement.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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+ Details

Retirement Plan and Incentive Awards

12 Months Ended

Sep. 30, 2013

Retirement Plan and Incentive Awards [Abstract]

Retirement Plan and Incentive Awards

401(k) Retirement Plan. We sponsor a 401(k) plan (the Plan). Substantially all employees are eligible for participation in the Plan after completing one calendar month of service with us. Participants may defer and contribute to the Plan from 1% to 80% of their salary with certain limitations on highly compensated individuals. We match 50% of the first 6% of the participant's contributions. The participant's contributions vest 100% immediately, while our contributions vest over five years. Our total contributions for the fiscal years ended September 30, 2013, 2012 and 2011 were approximately $1.1 million, $1.3 million and $1.5 million, respectively. During fiscal 2013, 2012 and 2011, participants forfeited $0.5 million, $0.3 million and $0.2 million, respectively, of unvested matching contributions.

Deferred Compensation Plan. During fiscal 2002, we adopted the Beazer Homes USA, Inc. Deferred Compensation Plan (the DCP Plan). The DCP Plan is a non-qualified deferred compensation plan for a select group of executives and highly compensated employees. The DCP Plan allows the executives to defer current compensation on a pre-tax basis to a future year, up until termination of employment. The objectives of the DCP Plan are to assist executives with financial planning and capital accumulation and to provide the Company with a method of attracting, rewarding, and retaining executives. Participation in the DCP Plan is voluntary. Beazer Homes may voluntarily make a contribution to the participants' DCP accounts. Deferred compensation assets of $0.7 million and $1.1 million and deferred compensation liabilities of $2.3 million and $2.4 million as of September 30, 2013, and 2012, respectively, are included in other assets and other liabilities on the accompanying Consolidated Balance Sheets. The decrease in the deferred compensation assets and liabilities between fiscal 2012 and fiscal 2013 relates to employee elections to withdraw funds from the plan, forfeitures of matching contributions related to terminated employees and market losses on investments held within the plan. For the years ended September 30, 2013, 2012 and 2011, Beazer Homes contributed approximately $215,000, $205,000 and $197,000, respectively, to the DCP Plan.

Stock Incentive Plans. During fiscal 2010, we adopted the 2010 Stock Incentive Plan (the 2010 Plan) because our 1999 Stock Incentive Plan (the 1999 Plan) had expired. At September 30, 2013, we had reserved approximately 0.9 million shares of common stock for issuance under our various stock incentive plans, of which approximately 0.3 million shares are available for future grants.

Stock Option and SSAR Awards. We have issued various stock option and SSAR awards to officers and key employees under both the 2010 Plan and the 1999 Plan. Stock options have an exercise price equal to the fair market value of the common stock on the grant date, vest three years after the date of grant and may be exercised thereafter until their expiration, subject to forfeiture upon termination of employment as provided in the applicable plan. Under certain conditions of retirement, eligible participants may receive a partial vesting of stock options. Stock options granted prior to fiscal 2004, generally expire on the tenth anniversary from the date such options were granted. Beginning in fiscal 2004, newly granted stock options expire on the seventh or eighth anniversary from the date such options were granted. SSARs generally vest three years after the date of grant, have an exercise price equal to the fair market value of the common stock on the date of grant and are subject to forfeiture upon termination of employment as provided in the applicable plan. Under certain conditions of retirement, eligible participants may receive a partial vesting of SSARs. For the fiscal years ended September 30, 2013, 2012 and 2011, non-cash stock-based compensation expense for stock options and SSARs, included in G&A expenses, was $0.9 million, $1.5 million and $3.4 million, respectively.

The fair value of each grant is estimated on the date of grant using the Black-Scholes option-pricing model. We used the following weighted-average assumptions for options granted::



	2013			2012			2011
Expected life of options	5.0 years			5.0 years			4.8 years
Expected volatility	46.15		%	44.77		%	51.70		%
Expected discrete dividends	—			—			—
Weighted average risk-free interest rate	0.63		%	0.90		%	1.22		%
Weighted average fair value	$	5.48		$	4.30		$	10.50

We considered historic returns of our stock and the implied volatility of our publicly-traded options in determining expected volatility. We assumed no dividends would be paid since our Board of Directors has suspended payment of dividends indefinitely and payment of dividends is restricted under our Senior Note covenants. The risk-free interest rate is based on the term structure of interest rates at the time of the option grant and we have relied upon a combination of the observed exercise behavior of our prior grants with similar characteristics, the vesting schedule of the current grants, and an index of peer companies with similar grant characteristics to determine the expected life of the options.

The intrinsic value of a stock option/SSAR is the amount by which the market value of the underlying stock exceeds the exercise price of the option/SSAR. At September 30, 2013, our SSARs/stock options outstanding had an intrinsic value of $1.5 million. The intrinsic value of SSARs/stock options vested and expected to vest in the future was $1.5 million. The SSARs/stock options vested and expected to vest in the future had a weighted average expected life of 2.6 years. The aggregate intrinsic value of exercisable SSARs/stock options as of September 30, 2013 was approximately $0.3 million.

The following table summarizes stock options and SSARs outstanding as of September 30 and activity during the fiscal years ended September 30:



	2013				2012				2011
	Shares		Weighted- Average Exercise Price		Shares		Weighted- Average Exercise Price		Shares		Weighted- Average Exercise Price
Outstanding at beginning of period	429,973		$	40.80	375,248		$	48.85	515,671		$	113.45
Granted	160,651		13.56		109,507		10.80		150,853		23.45
Exercised	(681	)	10.80		—		—		—		—
Expired	(22,914	)	47.65		(10,948	)	82.51		(148,393	)	270.10
Forfeited	(6,245	)	17.93		(43,834	)	24.13		(142,883	)	25.45
Outstanding at end of period	560,784		$	33.01	429,973		$	40.80	375,248		$	48.85
Exercisable at end of period	310,120		$	48.73	247,588		$	58.61	163,076		$	64.65
Vested or expected to vest in the future	558,519		$	33.09	428,597		$	40.88	367,693		$	49.30

The following table summarizes information about stock options and SSARs outstanding and exercisable at September 30, 2013:



	Stock Options/SSARs Outstanding				Stock Options/SSARs Exercisable
Range of Exercise Price	Number Outstanding	Weighted Average Contractual Remaining Life (Years)	Weighted Average Exercise Price		Number Exercisable	Weighted Average Contractual Remaining Life (Years)	Weighted Average Exercise Price

$1 - $20	357,297	5.74	$	14.26	127,739	3.82	$	17.18
$21 - $75	148,271	3.85	26.47		127,165	3.77	26.95
$76 - $150	—	—	—		—	—	—
$151 - $220	55,216	0.57	171.87		55,216	0.57	171.87
$1 - $220	560,784	4.73	$	33.01	310,120	3.22	$	48.73

Nonvested Stock Awards: Compensation cost arising from nonvested stock awards granted to employees is recognized as an expense using the straight-line method over the vesting period. As of September 30, 2013 and September 30, 2012, there was $1.0 million and $2.1 million, respectively, of total unrecognized compensation cost related to nonvested stock awards included in paid-in capital. The cost remaining at September 30, 2013 is expected to be recognized over a weighted average period of 1.2 years.

Compensation expense for the nonvested restricted stock awards totaled $2.0 million, $2.6 million and $3.8 million for the fiscal years ended September 30, 2013, 2012 and 2011, respectively.

During the fiscal year ended September 30, 2013, we issued 31,532 shares of performance-based restricted stock (Performance Shares) to our executive officers and certain corporate employees. Each Performance Share represents a contingent right to receive one share of the Company’s common stock if vesting is satisfied at the end of the three-year performance period. The number of shares that will vest at the end of the three-year performance period will depend upon the level to which the following two performance criteria are achieved 1) Beazer’s total shareholder return (TSR) relative to a group of peer companies and 2) the compound annual growth rate (CAGR) during the three-year performance period of Beazer common stock. The target number of Performance Shares that vest may be increased by up to 50% based on the level of achievement of the above criteria as defined in the award agreement. Payment for Performance Shares in excess of the target number (31,532) will be settled in cash. Any portion of the Performance Shares that do not vest at the end of the period will be forfeited. The grants of the performance-based, nonvested stock were valued using the Monte Carlo valuation method and had an estimated fair value of $5.02 per share, a portion of which is attributable to the potential cash-settled liability aspect of the grant which is included in Other Liabilities.

A Monte Carlo simulation model requires the following inputs: 1) expected dividend yield on the underlying stock, 2) expected price volatility of the underlying stock, 3) risk-free interest rate for the period corresponding with the expected term of the award and 4) fair value of the underlying stock. For the Company and each member of the peer group, the following inputs were used, as applicable, in the Monte Carlo simulation model to determine the fair value as of the grant date for the Performance Shares: 0% dividend yield for the Company, expected price volatility ranging from 35.6% to 60.4% and a risk-free interest rate of 0.34%. The methodology used to determine these assumptions is similar to that for the Black-Scholes Model used for stock option grants discussed above; however the expected term is determined by the model in the Monte Carlo simulation.

Activity relating to nonvested stock awards, including the Performance Shares for the fiscal years ended September 30, 2013, 2012 and 2011 is as follows:



	Year Ended September 30, 2013				Year Ended September 30, 2012				Year Ended September 30, 2011
	Shares		Weighted Average Grant Date Fair Value		Shares		Weighted Average Grant Date Fair Value		Shares		Weighted Average Grant Date Fair Value
Beginning of period	323,335		$	19.61	288,079		$	33.85	367,997		$	72.05
Granted	99,413		10.95		179,913		7.19		150,853		23.45
Vested	(126,124	)	27.59		(88,497	)	34.20		(82,740	)	104.70
Returned (a)	—		—		—		—		(10,502	)	342.80
Forfeited	(16,208	)	30.57		(56,160	)	29.97		(137,529	)	58.50
End of period	280,416		$	12.32	323,335		$	19.61	288,079		$	33.85

(a) Our former Chief Executive Offer returned 10,502 shares of unvested restricted stock in accordance with his consent agreement with the Securities and Exchange Commission.

Segment Information

12 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Segment Information

We have three homebuilding segments operating in 16 states. Beginning in the second quarter of fiscal 2011, through May 2, 2012, we operated our Pre-Owned Homes business in Arizona and Nevada. The results below include operating results of our Pre-Owned segment through May 2, 2012. Effective May 3, 2012, we contributed our Pre-Owned Homes business for an investment in an unconsolidated entity (see Note 3 for additional information). Revenues in our homebuilding segments are derived from the sale of homes which we construct and from land and lot sales. Revenues from our Pre-Owned segment were derived from the rental of previously owned homes purchased and improved by the Company. Our reportable segments have been determined on a basis that is used internally by management for evaluating segment performance and resource allocations. The reportable homebuilding segments and all other homebuilding operations, not required to be reported separately, include operations conducting business in the following states:

West: Arizona, California, Nevada and Texas

East: Delaware, Indiana, Maryland, New Jersey, New York, Pennsylvania, Tennessee (Nashville) and Virginia

Southeast: Florida, Georgia, North Carolina (Raleigh) and South Carolina

Management’s evaluation of segment performance is based on segment operating income. Operating income for our homebuilding segments is defined as homebuilding, land sale and other revenues less home construction, land development and land sales expense, commission expense, depreciation and amortization and certain general and administrative expenses which are incurred by or allocated to our homebuilding segments. Operating income for our Pre-Owned segment was defined as rental revenues less home repairs and operating expenses, home sales expense, depreciation and amortization and certain general and administrative expenses which are incurred by or allocated to the segment. The accounting policies of our segments are those described in Note 1 above.



	Fiscal Year Ended September 30,
(In thousands)	2013		2012		2011
Revenue
West	$	547,636	$	391,648	$	233,133
East	483,685		402,466		343,826
Southeast	256,256		210,449		165,107
Pre-Owned	—		1,114		339
Continuing Operations	$	1,287,577	$	1,005,677	$	742,405



	Fiscal Year Ended September 30,
(In thousands)	2013			2012			2011
Operating income (loss)
West	$	59,084		$	15,147		$	(28,406	)
East	40,670			9,152			11,611
Southeast	23,030			14,815			(2,740		)
Pre-Owned	—			(229		)	(724		)
Segment total	122,784			38,885			(20,259		)
Corporate and unallocated (a)	(95,523		)	(100,943		)	(111,986		)
Total operating income (loss)	$	27,261		$	(62,058	)	$	(132,245	)



	Fiscal Year Ended September 30,
(In thousands)	2013		2012		2011
Depreciation and amortization
West	$	5,305	$	4,980	$	3,651
East	3,479		3,536		2,621
Southeast	1,683		1,710		885
Pre-Owned	—		330		69
Segment total	10,467		10,556		7,226
Corporate and unallocated (a)	2,317		2,954		3,027
Continuing Operations	$	12,784	$	13,510	$	10,253



	Fiscal Year Ended September 30,
(In thousands)	2013		2012		2011
Capital Expenditures
West	$	4,835	$	3,031	$	4,041
East	1,915		3,532		2,051
Southeast	1,311		1,814		1,631
Pre-Owned (b)	—		7,933		11,415
Corporate and unallocated	2,700		1,053		1,376
Consolidated total	$	10,761	$	17,363	$	20,514



(In thousands)	September 30, 2013		September 30, 2012
Assets
West	$	680,346	$	618,805
East	369,937		320,404
Southeast	228,814		160,868
Corporate and unallocated (c)	707,692		882,141
Consolidated total	$	1,986,789	$	1,982,218

(a)

Corporate and unallocated includes amortization of capitalized interest and numerous shared services functions that benefit all segments, the costs of which are not allocated to the operating segments reported above including information technology, national sourcing and purchasing, treasury, corporate finance, legal, branding and other national marketing costs. For the fiscal year ended September 30, 2012, corporate and unallocated also includes an $11 million recovery related to old water intrusion warranty and related legal expenditures.


(b)	Capital expenditures represent the purchase of previously owned homes through May 2, 2012 and September 30, 2011, respectively.


(c)	Primarily consists of cash and cash equivalents, consolidated inventory not owned, deferred taxes, capitalized interest and other items that are not allocated to the segments.

- 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 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.

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+ Details

Supplemental Guarantor Information

12 Months Ended

Sep. 30, 2013

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Supplemental Guarantor Information

As discussed in Note 7, our obligations to pay principal, premium, if any, and interest under certain debt are guaranteed on a joint and several basis by substantially all of our subsidiaries. Certain of our immaterial subsidiaries do not guarantee our Senior Notes or our Secured Revolving Credit Facility. The guarantees are full and unconditional and the guarantor subsidiaries are 100% owned by Beazer Homes USA, Inc. We have revised the prior period presentation for intercompany amounts included in the financial statements below to be consistent with the current year presentation.



	Beazer Homes USA, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
ASSETS
Cash and cash equivalents	$	499,341	$	6,324	$	1,637	$	(2,843	)	$	504,459
Restricted cash	47,873		1,105		—		—			48,978
Accounts receivable (net of allowance of $1,651)	—		22,339		3		—			22,342
Income tax receivable	2,813		—		—		—			2,813
Owned inventory	—		1,304,694		—		—			1,304,694
Consolidated inventory not owned	—		9,124		—		—			9,124
Investments in unconsolidated entities	773		44,224		—		—			44,997
Deferred tax assets, net	5,253		—		—		—			5,253
Property, plant and equipment, net	—		17,000		—		—			17,000
Investments in subsidiaries	123,600		—		—		(123,600		)	—
Intercompany	1,088,949		—		2,747		(1,091,696		)	—
Other assets	19,602		7,147		380		—			27,129
Total assets	$	1,788,204	$	1,411,957	$	4,767	$	(1,218,139	)	$	1,986,789
LIABILITIES AND STOCKHOLDERS’ EQUITY
Trade accounts payable	$	—	$	83,800	$	—	$	—		$	83,800
Other liabilities	52,009		92,384		1,230		—			145,623
Intercompany	2,747		1,091,792		—		$	(1,094,539	)	—
Obligations related to land not owned under option agreements	—		4,633		—		—			4,633
Total debt (net of discounts of $5,160)	1,492,898		19,285		—		—			1,512,183
Total liabilities	1,547,654		1,291,894		1,230		$	(1,094,539	)	1,746,239
Stockholders’ equity	240,550		120,063		3,537		(123,600		)	240,550
Total liabilities and stockholders’ equity	$	1,788,204	$	1,411,957	$	4,767	$	(1,218,139	)	$	1,986,789



	Beazer Homes USA, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
ASSETS
Cash and cash equivalents	$	481,394	$	8,215	$	646	$	(2,460	)	$	487,795
Restricted cash	252,900		360		—		—			253,260
Accounts receivable (net of allowance of $2,235)	—		24,594		5		—			24,599
Income tax receivable	6,372		—		—		—			6,372
Owned inventory	—		1,099,132		—		—			1,099,132
Consolidated inventory not owned	—		12,420		—		—			12,420
Investments in unconsolidated entities	773		41,305		—		—			42,078
Deferred tax assets, net	6,848		—		—		—			6,848
Property, plant and equipment, net	—		18,974		—		—			18,974
Investments in subsidiaries	63,120		—		—		(63,120		)	—
Intercompany	969,425		—		3,001		(972,426		)	—
Other assets	21,307		7,783		1,650		—			30,740
Total assets	$	1,802,139	$	1,212,783	$	5,302	$	(1,038,006	)	$	1,982,218
LIABILITIES AND STOCKHOLDERS’ EQUITY
Trade accounts payable	$	—	$	69,268	$	—	$	—		$	69,268
Other liabilities	49,354		96,389		1,975		—			147,718
Intercompany	1,098		973,788		—		(974,886		)	—
Obligations related to land not owned under option agreements	—		4,787		—		—			4,787
Total debt (net of discounts of $3,082)	1,489,440		8,758		—		—			1,498,198
Total liabilities	1,539,892		1,152,990		1,975		(974,886		)	1,719,971
Stockholders’ equity	262,247		59,793		3,327		(63,120		)	262,247
Total liabilities and stockholders’ equity	$	1,802,139	$	1,212,783	$	5,302	$	(1,038,006	)	$	1,982,218



	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2013
Total revenue	$	—		$	1,287,577		$	736		$	(736	)	$	1,287,577
Home construction and land sales expenses	41,246			1,030,304			—			(736		)	1,070,814
Inventory impairments and option contract abandonments	—			2,633			—			—			2,633
Gross (loss) profit	(41,246		)	254,640			736			—			214,130
Commissions	—			52,922			—			—			52,922
General and administrative expenses	—			121,035			128			—			121,163
Depreciation and amortization	—			12,784			—			—			12,784
Operating (loss) income	(41,246		)	67,899			608			—			27,261
Equity in loss of unconsolidated entities	—			(113		)	—			—			(113		)
Loss on extinguishment of debt	(4,636		)	—			—			—			(4,636		)
Other (expense) income, net	(59,458		)	1,278			15			—			(58,165		)
(Loss) income before income taxes	(105,340		)	69,064			623			—			(35,653		)
(Benefit from) provision for income taxes	(10,765		)	7,058			218			—			(3,489		)
Equity in loss of subsidiaries	62,411			—			—			(62,411		)	—
(Loss) income from continuing operations	(32,164		)	62,006			405			(62,411		)	(32,164		)
Loss from discontinued operations	—			(1,736		)	32			—			(1,704		)
Equity in loss of subsidiaries	(1,704		)	—			—			1,704			—
Net (loss) income	$	(33,868	)	$	60,270		$	437		$	(60,707	)	$	(33,868	)
	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2012
Total revenue	$	—		$	1,005,677		$	941		$	(941	)	$	1,005,677
Home construction and land sales expenses	60,952			828,368			—			(941		)	888,379
Inventory impairments and option contract abandonments	275			11,935			—			—			12,210
Gross (loss) profit	(61,227		)	165,374			941			—			105,088
Commissions	—			43,585			—			—			43,585
General and administrative expenses	—			109,937			114			—			110,051
Depreciation and amortization	—			13,510			—			—			13,510
Operating (loss) income	(61,227		)	(1,658		)	827			—			(62,058		)
Equity in loss of unconsolidated entities	—			304			—			—			304
Loss on extinguishment of debt	(45,097		)	—			—			—			(45,097		)
Other (expense) income, net	(71,474		)	2,328			27			—			(69,119		)
(Loss) income before income taxes	(177,798		)	974			854			—			(175,970		)
(Benefit from) provision for income taxes	(68,026		)	27,380			299			—			(40,347		)
Equity in loss of subsidiaries	(25,851		)	—			—			25,851			—
(Loss) income from continuing operations	(135,623		)	(26,406		)	555			25,851			(135,623		)
Loss from discontinued operations	—			(9,695		)	(8		)	—			(9,703		)
Equity in loss of subsidiaries	(9,703		)	—			—			9,703			—
Net (loss) income	$	(145,326	)	$	(36,101	)	$	547		$	35,554		$	(145,326	)

Beazer Homes USA, Inc.

Consolidating Statement of Operations Information

(In thousands)



	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2011
Total revenue	$	—		$	742,405		$	1,102		$	(1,102	)	$	742,405
Home construction and land sales expenses	46,382			616,571			—			(1,102		)	661,851
Inventory impairments and option contract abandonments	1,907			30,552			—			—			32,459
Gross (loss) profit	(48,289		)	95,282			1,102			—			48,095
Commissions	—			32,711			—			—			32,711
General and administrative expenses	—			137,261			115			—			137,376
Depreciation and amortization	—			10,253			—			—			10,253
Operating (loss) income	(48,289		)	(84,943		)	987			—			(132,245		)
Equity in income of unconsolidated entities	—			560			—			—			560
Loss on extinguishment of debt	(2,909		)	—			—			—			(2,909		)
Other (expense) income, net	(73,440		)	11,145			71			—			(62,224		)
(Loss) income before income taxes	(124,638		)	(73,238		)	1,058			—			(196,818		)
(Benefit from) provision for income taxes	(46,540		)	49,536			370			—			3,366
Equity in loss of subsidiaries	(122,086		)	—			—			122,086			—
(Loss) income from continuing operations	(200,184		)	(122,774		)	688			122,086			(200,184		)
Loss from discontinued operations	—			(4,672		)	(3		)	—			(4,675		)
Equity in loss of subsidiaries	(4,675		)	—			—			4,675			—
Net (loss) income	$	(204,859	)	$	(127,446	)	$	685		$	126,761		$	(204,859	)



	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2013
Net cash (used in) provided by operating activities	$	(89,306	)	$	(86,300	)	$	964	$	—		$	(174,642	)
Cash flows from investing activities:
Capital expenditures	—			(10,761		)	—		—			(10,761		)
Investments in unconsolidated entities	—			(3,879		)	—		—			(3,879		)
Return of capital from unconsolidated entities	—			510			—		—			510
Increases in restricted cash	(3,460		)	(1,330		)	—		—			(4,790		)
Decreases in restricted cash	208,487			585			—		—			209,072
Net cash provided by (used in) investing activities	205,027			(14,875		)	—		—			190,152
Cash flows from financing activities:
Repayment of debt	(184,250		)	(473		)	—		—			(184,723		)
Proceeds from issuance of new debt	397,082			—			—		—			397,082
Repayment of cash secured loans	(205,000		)	—			—		—			(205,000		)
Debt issuance costs	(5,548		)	—			—		—			(5,548		)
Settlement of unconsolidated entity debt obligations	—			(500		)	—		—			(500		)
Payments for other financing activities	(157		)	—			—		—			(157		)
Advances to/from subsidiaries	(99,901		)	100,257			27		(383		)	—
Net cash (used in) provided by financing activities	(97,774		)	99,284			27		(383		)	1,154
Increased (decrease) in cash and cash equivalents	17,947			(1,891		)	991		(383		)	16,664
Cash and cash equivalents at beginning of period	481,394			8,215			646		(2,460		)	487,795
Cash and cash equivalents at end of period	$	499,341		$	6,324		$	1,637	$	(2,843	)	$	504,459

Beazer Homes USA, Inc.

Consolidating Statements of Cash Flow Information

(In thousands)



	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2012
Net cash (used in) provided by operating activities	$	(110,429	)	$	88,806		$	778		$	—		$	(20,845	)
Cash flows from investing activities:
Capital expenditures	—			(17,363		)	—			—			(17,363		)
Investments in unconsolidated entities	—			(2,407		)	—			—			(2,407		)
Return of capital from unconsolidated entities	—			610			—			—			610
Increases in restricted cash	(2,100		)	(1,160		)	—			—			(3,260		)
Decreases in restricted cash	25,919			1,139			—			—			27,058
Net cash provided by (used in) investing activities	23,819			(19,181		)	—			—			4,638
Cash flows from financing activities:
Repayment of debt	(289,063		)	(1,324		)	—			—			(290,387		)
Proceeds from issuance of new debt	300,000			—			—			—			300,000
Repayment of cash secured loans	(20,000		)	—			—			—			(20,000		)
Debt issuance costs	(10,845		)	—			—			—			(10,845		)
Proceeds from issuance of common stock	60,340			—			—			—			60,340
Proceeds from issuance of TEU prepaid stock purchase contracts, net	88,361			—			—			—			88,361
Proceeds from issuance of TEU amortizing notes	23,500			—			—			—			23,500
Settlement of unconsolidated entity debt obligations	(15,862		)	—			—			—			(15,862		)
Payments for other financing activities	(1,508		)	—			—			—			(1,508		)
Dividends paid	2,300			—			(2,300		)	—			—
Advances to/from subsidiaries	70,058			(70,574		)	1,750			(1,234		)	—
Net cash provided by (used in) financing activities	207,281			(71,898		)	(550		)	(1,234		)	133,599
Increase (decrease) in cash and cash equivalents	120,671			(2,273		)	228			(1,234		)	117,392
Cash and cash equivalents at beginning of period	360,723			10,488			418			(1,226		)	370,403
Cash and cash equivalents at end of period	$	481,394		$	8,215		$	646		$	(2,460	)	$	487,795
	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2011
Net cash (used in) provided by operating activities	$	(53,850	)	$	(126,090	)	$	1,004		$	—		$	(178,936	)
Cash flows from investing activities:
Capital expenditures	—			(20,514		)	—			—			(20,514		)
Investments in unconsolidated entities	—			(1,924		)	—			—			(1,924		)
Increases in restricted cash	(249,728		)	(1,111		)	—			—			(250,839		)
Decreases in restricted cash	11,832			1,149			—			—			12,981
Net cash used in investing activities	(237,896		)	(22,400		)	—			—			(260,296		)
Cash flows from financing activities:
Repayment of debt	(214,005		)	(1,371		)	—			—			(215,376		)
Proceeds from issuance of new debt	246,387			—			—			—			246,387
Proceeds from issuance of cash secured loans	247,368			—			—			—			247,368
Debt issuance costs	(5,172		)	—			—			—			(5,172		)
Payments for other financing activities	(693		)	—			—			—			(693		)
Dividends paid	850			—			(850		)	—			—
Advances to/from subsidiaries	(153,113		)	152,006			64			1,043			—
Net cash provided by (used in) financing activities	121,622			150,635			(786		)	1,043			272,514
(Decrease) increase in cash and cash equivalents	(170,124		)	2,145			218			1,043			(166,718		)
Cash and cash equivalents at beginning of period	530,847			8,343			200			(2,269		)	537,121
Cash and cash equivalents at end of period	$	360,723		$	10,488		$	418		$	(1,226	)	$	370,403

Discontinued Operations

12 Months Ended

Sep. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

We continually review each of our markets in order to refine our overall investment strategy and to optimize capital and resource allocations in an effort to enhance our financial position and to increase stockholder value. This review entails an evaluation of both external market factors and our position in each market and over time has resulted in the decision to discontinue certain of our homebuilding operations.

We have separately classified the results of operations of our discontinued operations in the accompanying consolidated statements of operations for all periods presented. There were no material assets or liabilities related to our discontinued operations as of September 30, 2013 or September 30, 2012. Discontinued operations were not segregated in the consolidated statements of cash flows. Therefore, amounts for certain captions in the consolidated statements of cash flows will not agree with the respective data in the consolidated statements of operations. The results of our discontinued operations in the consolidated statements of operations for the fiscal years ended September 30, 2013, 2012 and 2011 were as follows:



	Fiscal Year Ended September 30,
(In thousands)	2013			2012			2011
Total revenue	$	288		$	6,029		$	42,806
Home construction and land sales expenses	(319		)	6,057			38,157
Inventory impairments and lot option abandonments	17			579			2,906
Gross profit (loss)	590			(607		)	1,743
Commissions	—			217			1,167
General and administrative expenses (a)	2,566			9,206			4,270
Depreciation and amortization	—			35			455
Operating loss	(1,976		)	(10,065		)	(4,149		)
Other income (loss), net	77			(38		)	(463		)
Loss from discontinued operations before income taxes	(1,899		)	(10,103		)	(4,612		)
(Benefit from) provision for income taxes	(195		)	(400		)	63
Loss from discontinued operations, net of tax	$	(1,704	)	$	(9,703	)	$	(4,675	)


(a)	General and administrative expenses for the fiscal year ended September 30, 2012 primarily includes expense for the wind-down of our NW Florida operations, legal fees and potential liability related to outstanding litigation and other matters in Denver, Colorado and legal fees and other expenses related to BMC's settlement agreements related to our prior mortgage operations.

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 43-48

-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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

Reference 3: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

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-Paragraph 1

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-SubTopic 20

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-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

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-SubTopic 20

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-Paragraph 5

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

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-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

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-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759

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-Name Accounting Standards Codification

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-SubTopic 20

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 45

-Paragraph 5

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-Name Accounting Standards Codification

-Topic 205

-SubTopic 20

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-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

+ Details

Selected Quarterly Financial Data

12 Months Ended

Sep. 30, 2013

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information [Text Block]

Summarized quarterly financial information:



(In thousands, except per share data)	Quarter Ended
Fiscal 2013	December 31			March 31			June 30			September 30
Total revenue	$	246,902		$	287,902		$	314,439		$	438,334
Gross profit (a)	36,084			43,885			54,115			80,046
Operating (loss) income	(3,601		)	311			8,472			22,079
Net (loss) income from continuing operations (b)	(18,939		)	(19,111		)	(5,442		)	11,328
Basic EPS from continuing operations	$	(0.78	)	$	(0.78	)	$	(0.22	)	$	0.46
Diluted EPS from continuing operations	$	(0.78	)	$	(0.78	)	$	(0.22	)	$	0.36

Fiscal 2012
Total revenue	$	188,548		$	191,643		$	254,555		$	370,931
Gross profit (a)	22,269			20,190			21,231			41,398
Operating loss	(16,699		)	(17,694		)	(21,155		)	(6,510		)
Net income (loss) from continuing operations (b)	698			(37,866		)	(38,056		)	(60,399		)
Basic EPS from continuing operations	$	0.05		$	(2.41	)	$	(1.92	)	$	(2.57	)
Diluted EPS from continuing operations	$	0.04		$	(2.41	)	$	(1.92	)	$	(2.57	)


(a)	Gross profit in fiscal 2013 and 2012 includes inventory impairment and option contract abandonments as follows:



(In thousands)	Fiscal 2013		Fiscal 2012
1st Quarter	$	204	$	3,503
2nd Quarter	2,025		1,170
3rd Quarter	—		5,819
4th Quarter	404		1,718
	$	2,633	$	12,210


(b)	Net (loss) income from continuing operations in fiscal 2013 and 2012 includes loss on extinguishment of debt (as follows).



(In thousands)	Fiscal 2013			Fiscal 2012
1st Quarter	$	—		$	—
2nd Quarter	(3,638		)	(2,747		)
3rd Quarter	—			—
4th Quarter	(998		)	(42,350		)
	$	(4,636	)	$	(45,097	)

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References+ Details

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Presentation

Cash and Cash Equivalents and Restricted Cash

Accounts Receivables

Inventory

Inventory Valuation - Held For Development

Asset Valuation - Land Held for Future Development and Sale


•	management has the authority and commits to a plan to sell the land;


•	the land is available for immediate sale in its present conditions;


•	there is an active program to locate a buyer and the plan to sell the property has been initiated;


•	the sale of the land is probable within one year;


•	the property is being actively marketed at a reasonable sale price relative to its current fair value; and


•	it is unlikely that the plan to sell will be withdrawn or that significant changes to the plan will be made.

Land Not Owned Under Option Agreements

Investments in Unconsolidated Entities

Property, Plant and Equipment

Property, Plant and Equipment. Property, plant and equipment is recorded at cost. Depreciation is computed on a straight-line basis at rates based on estimated useful lives as follows:



Buildings		25 - 30 years
Building improvements		Lesser of estimated useful life of the improvements or remaining useful life of the building
Information systems		Lesser of estimated useful life of the asset or 5 years
Furniture, fixtures, and computer and office equipment		3 - 7 years
Model and sales office improvements		Lesser of estimated useful life of the asset or estimated useful life of the community
Leasehold improvements		Lesser of the lease term or the estimated useful life of the asset

Other Assets

Other Assets. Other assets principally include prepaid expenses, debt issuance costs and deferred compensation plan assets.

Income Taxes

Income Recognition and Classificiation of Costs

Earnings Per Share

Fair Value Measurements

Stock-based Compensation

Use of Estimates

Recent Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Schedule of Estimated Useful Lives

Depreciation is computed on a straight-line basis at rates based on estimated useful lives as follows:



Buildings		25 - 30 years
Building improvements		Lesser of estimated useful life of the improvements or remaining useful life of the building
Information systems		Lesser of estimated useful life of the asset or 5 years
Furniture, fixtures, and computer and office equipment		3 - 7 years
Model and sales office improvements		Lesser of estimated useful life of the asset or estimated useful life of the community
Leasehold improvements		Lesser of the lease term or the estimated useful life of the asset

Property, plant and equipment consists of:



	Fiscal Year Ended September 30,
(In thousands)	2013			2012
Buildings and improvements	$	2,329		$	2,329
Model and sales office improvements	23,046			31,188
Leasehold improvements	4,212			4,456
Information systems	16,532			20,671
Furniture, fixtures and office equipment	16,215			15,528
Property, plant and equipment, gross	62,334			74,172
Less: Accumulated Depreciation	(45,334		)	(55,198		)
Property, plant and equipment, net	$	17,000		$	18,974

Other Liabilities

Other liabilities include the following:



(In thousands)	September 30, 2013		September 30, 2012
Income tax liabilities	$	20,170	$	22,225
Accrued warranty expenses	11,663		15,477
Accrued interest	33,372		28,673
Accrued and deferred compensation	25,579		24,612
Customer deposits	11,408		8,830
Other	43,431		47,901
Total	$	145,623	$	147,718

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References+ Details

Investments in Unconsolidated Entities (Tables)

12 Months Ended

Sep. 30, 2013

Equity Method Investments and Joint Ventures [Abstract]

Investments in unconsolidated joint ventures, total equity and outstanding borrowings

The following table presents our investment in our unconsolidated entities, the total equity and outstanding borrowings of these unconsolidated entities, and our guarantees of these borrowings, as of September 30, 2013 and September 30, 2012:



(In thousands)	September 30, 2013		September 30, 2012
Beazer’s investment in unconsolidated entities	$	44,997	$	42,078
Total equity of unconsolidated entities	385,040		383,482
Total outstanding borrowings of unconsolidated entities	85,938		64,912
Beazer’s estimate of its maximum exposure to our repayment guarantees	—		696



	Fiscal Year Ended September 30,
(In thousands)	2013			2012		2011
Continuing operations:
Income from unconsolidated entity activity	$	68		$	304	$	652
Impairment of unconsolidated entity investment	(181		)	—		(92		)
Equity in (loss) income of unconsolidated entities - continuing operations	$	(113	)	$	304	$	560

- Definition

Tabular disclosure of equity method investments in common stock. The disclosure may include: (a) the name of each investee or group of investments for which combined disclosure is appropriate, (2) the percentage ownership of common stock, (3) the difference, if any, between the carrying amount of an investment and the value of the underlying equity in the net assets and the accounting treatment of difference, if any, and (4) the aggregate value of each identified investment based on its quoted market price, if available.

+ References+ Details

Inventory (Tables)

12 Months Ended

Sep. 30, 2013

Real Estate [Abstract]

Schedule of Inventory



(In thousands)	September 30, 2013		September 30, 2012
Homes under construction	$	262,476	$	251,828
Development projects in progress	578,453		391,019
Land held for future development	341,986		367,102
Land held for sale	31,331		10,149
Capitalized interest	52,562		38,190
Model homes	37,886		40,844
Total owned inventory	$	1,304,694	$	1,099,132

Schedule of Total Owned Inventory, by Segment

Total owned inventory, by reportable segment, is set forth in the table below. Inventory located in California, the state with our largest concentration of inventory, was $388.1 million and $350.9 million at September 30, 2013 and 2012, respectively.



(In thousands)	Projects in Progress		Held for Future Development		Land Held for Sale		Total Owned Inventory
September 30, 2013
West Segment	$	339,319	$	292,875	$	16,572	$	648,766
East Segment	331,894		25,491		3,833		361,218
Southeast Segment	178,624		23,620		8,208		210,452
Unallocated & Other	81,540		—		2,718		84,258
Total	$	931,377	$	341,986	$	31,331	$	1,304,694
September 30, 2012
West Segment	$	261,239	$	318,351	$	2,553	$	582,143
East Segment	279,954		25,130		3,204		308,288
Southeast Segment	118,853		23,621		1,675		144,149
Unallocated & Other	61,835		—		2,717		64,552
Total	$	721,881	$	367,102	$	10,149	$	1,099,132

Recoverability Schedule of Inventory assets Held for Development, by Reportable Segment

The following tables represent the results, by reportable segment of our community level review of the recoverability of our inventory assets held for development as of September 30, 2013, 2012 and 2011. We have elected to aggregate our disclosure at the reportable segment level because we believe this level of disclosure is most meaningful to the readers of our financial statements. The aggregate undiscounted cash flow fair value as a percentage of book value for the communities represented below is consistent with our expectations given our “watch list” methodology.



($ in thousands)		Undiscounted Cash Flow Analyses Prepared
Segment	# of Communities on Watch List	# of Communities	Pre-analysis Book Value (BV)		Aggregate Undiscounted Cash Flow as a % of BV
Year Ended September 30, 2013
West	1	1	$	11,080	117.6	%
East	3	3	9,588		107.0	%
Southeast	1	1	5,257		128.6	%
Unallocated	—	—	1,755		100.0	%
Total	5	5	$	27,680	114.9	%

Year Ended September 30, 2012
West	14	8	$	28,467	94.7	%
East	12	8	30,052		91.8	%
Southeast	5	3	9,247		116.5	%
Unallocated	—	—	5,193		100.0	%
Total	31	19	$	72,959	96.7	%

Year Ended September 30, 2011
West	18	15	$	58,848	88.4	%
East	7	5	16,436		94.6	%
Southeast	4	3	11,017		60.3	%
Unallocated	1	—	9,707		100.0	%
Total	30	23	$	96,008	87.7	%

Summary of Discounted Cash Flow Analysis

The table below summarizes the results of our discounted cash flow analysis for the fiscal years ended September 30, 2012 and 2011. The impairment charges below include impairments taken as a result of these discounted cash flow analyses and also impairment charges recorded for individual homes sold and in backlog with net contribution margins below a minimum threshold of profitability in communities that were not otherwise impaired through our discounted cash flow analyses. The estimated fair value of the impaired inventory is determined immediately after a community’s impairment.



($ in thousands)	Results of Discounted Cash Flow Analyses Prepared
Segment	# of Communities Impaired	# of Lots Impaired	Impairment Charge		Estimated Fair Value of Impaired Inventory at Period End
Year Ended September 30, 2012
West	2	116	$	3,902	$	11,058
East	2	93	4,316		7,342
Southeast	1	37	796		2,457
Unallocated	—	—	473		—
Continuing Operations	5	246	9,487		20,857
Discontinued Operations	—	—	60		—
Total	5	246	$	9,547	$	20,857

Year Ended September 30, 2011
West	12	859	$	20,150	$	33,066
East	4	86	1,611		10,671
Southeast	3	278	5,182		6,022
Unallocated	—	—	2,362		—
Continuing Operations	19	1,223	29,305		49,759
Discontinued Operations	—	—	276		—
Total	19	1,223	$	29,581	$	49,759

Schedule of Inventory Impairments and Lot Option Abandonment Charges, by Reportable Homebuilding Segment



	Fiscal Year Ended September 30,
(In thousands)	2013		2012		2011
Development projects and homes in process (Held for Development)
West	$	46	$	3,902	$	20,150
East	13		4,316		1,611
Southeast	—		796		5,182
Unallocated	—		473		2,362
Subtotal	$	59	$	9,487	$	29,305
Land Held for Sale
West	$	228	$	—	$	(51	)
East	123		100		193
Southeast	1,778		208		169
Subtotal	$	2,129	$	308	$	311
Lot Option Abandonments
West	$	104	$	301	$	405
East	20		1,320		2,048
Southeast	321		792		390
Unallocated	—		2		—
Subtotal	$	445	$	2,415	$	2,843
Continuing Operations	$	2,633	$	12,210	$	32,459
Discontinued Operations
Held for Development	$	—	$	60	$	276
Land Held for Sale	17		503		78
Lot Option Abandonments	—		16		2,552
Subtotal	$	17	$	579	$	2,906
Total Company	$	2,650	$	12,789	$	35,365

Summary of Interests in Lot Option Agreements

The following provides a summary of our interests in lot option agreements as of September 30, 2013 and September 30, 2012:



(In thousands)	Deposits & Non-refundable Preacquisition Costs Incurred		Remaining Obligation		Land Not Owned - Under Option Agreements
As of September 30, 2013
Consolidated VIEs	$	4,491	$	4,633	$	9,124
Other consolidated lot option agreements (a)	—		—		—
Unconsolidated lot option agreements	32,822		284,005		—
Total lot option agreements	$	37,313	$	288,638	$	9,124
As of September 30, 2012
Consolidated VIEs	$	7,203	$	3,346	$	10,549
Other consolidated lot option agreements (a)	430		1,441		1,871
Unconsolidated lot option agreements	17,290		193,711		—
Total lot option agreements	$	24,923	$	198,498	$	12,420


(a)	Represents lot option agreements with non-VIE entities that we have deemed to be “financing arrangements” pursuant to ASC 470-40, Product Financing Arrangements.

Property, Plant and Equipment (Tables)

12 Months Ended

Sep. 30, 2013

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Equipment

Depreciation is computed on a straight-line basis at rates based on estimated useful lives as follows:



Buildings		25 - 30 years
Building improvements		Lesser of estimated useful life of the improvements or remaining useful life of the building
Information systems		Lesser of estimated useful life of the asset or 5 years
Furniture, fixtures, and computer and office equipment		3 - 7 years
Model and sales office improvements		Lesser of estimated useful life of the asset or estimated useful life of the community
Leasehold improvements		Lesser of the lease term or the estimated useful life of the asset

Property, plant and equipment consists of:



	Fiscal Year Ended September 30,
(In thousands)	2013			2012
Buildings and improvements	$	2,329		$	2,329
Model and sales office improvements	23,046			31,188
Leasehold improvements	4,212			4,456
Information systems	16,532			20,671
Furniture, fixtures and office equipment	16,215			15,528
Property, plant and equipment, gross	62,334			74,172
Less: Accumulated Depreciation	(45,334		)	(55,198		)
Property, plant and equipment, net	$	17,000		$	18,974

- Definition

+ References+ Details

Borrowings (Tables)

12 Months Ended

Sep. 30, 2013

Debt Disclosure [Abstract]

Schedule of long-term debt

At September 30, 2013 and September 30, 2012 we had the following debt:



(In thousands)	Maturity Date	2013			2012
6 7/8% Senior Notes	July 2015	$	—		$	172,454
8 1/8% Senior Notes	June 2016	172,879			172,879
6 5/8% Senior Secured Notes	April 2018	300,000			300,000
9 1/8% Senior Notes	June 2018	298,000			300,000
9 1/8% Senior Notes	May 2019	235,000			235,000
7 1/2% Senior Notes	September 2021	200,000			—
7 1/4% Senior Notes	February 2023	200,000			—
TEU Senior Amortizing Notes	August 2013	—			316
TEU Senior Amortizing Notes	August 2015	16,141			23,500
Unamortized debt discounts		(5,160		)	(3,082		)
Total Senior Notes, net		1,416,860			1,201,067
Mandatory Convertible Subordinated Notes	January 2013	—			9,402
Junior Subordinated Notes	July 2036	53,670			51,603
Cash Secured Loans	November 2017	22,368			227,368
Other Secured Notes Payable	Various Dates	19,285			8,758
Total debt, net		$	1,512,183		$	1,498,198

Schedule of Maturities of Long-term Debt

As of September 30, 2013, future maturities of our borrowings are as follows:



Fiscal Year Ended September 30,
(In thousands)
2014	$	8,154
2015	12,126
2016	176,546
2017	3,666
2018	620,368
Thereafter	743,587
Total	$	1,564,447

- 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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(e),(f))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 55

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 3: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 4: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

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-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

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-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 470

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

+ Details

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The (benefit from) provision for income taxes from continuing operations consists of the following:



	Fiscal Year Ended September 30,
(In thousands)	2013			2012			2011
Current federal	$	(4,409	)	$	(34,242	)	$	(1,963	)
Current state	(394		)	(143		)	319
Deferred federal	1,476			(5,964		)	3,728
Deferred state	(162		)	2			1,282
Total	$	(3,489	)	$	(40,347	)	$	3,366

Schedule of Effective Income Tax Rate Reconciliation

The (benefit from) provision for income taxes from continuing operations differs from the amount computed by applying the federal income tax statutory rate as follows:



	Fiscal Year Ended September 30,
(In thousands)	2013			2012			2011
Income tax computed at statutory rate	$	(12,479	)	$	(61,590	)	$	(68,886	)
State income taxes, net of federal benefit	(684		)	(6,055		)	(4,613		)
Valuation allowance	11,729			59,601			74,047
(Decrease) increase in unrecognized tax benefits	(1,909		)	(32,441		)	1,511
Other, net	(146		)	138			1,307
Total	$	(3,489	)	$	(40,347	)	$	3,366

Schedule of Deferred Tax Assets and Liabilities

The tax effects of significant temporary differences that give rise to the net deferred tax assets are as follows:



(In thousands)	September 30, 2013			September 30, 2012
Deferred tax assets:
Warranty and other reserves	$	11,559		$	12,408
Incentive compensation	17,368			16,285
Property, equipment and other assets	2,455			2,647
Federal and state tax carryforwards	383,508			365,283
Inventory adjustments	114,416			133,843
Uncertain tax positions	14,415			16,331
Other	3,052			4,285
Total deferred tax assets	546,773			551,082
Deferred tax liabilities:
Deferred revenues	(54,257		)	(56,017		)
Total deferred tax liabilities	(54,257		)	(56,017		)
Net deferred tax assets before valuation allowance	492,516			495,065
Valuation allowance	(487,263		)	(488,217		)
Net deferred tax assets	$	5,253		$	6,848

Considering the limitation imposed by Section 382, the table below depicts the classifications of our deferred tax assets:



	September 30, 2013
(In thousands)
Deferred tax assets:
Subject to annual limitation	$	94,258
Generally not subject to annual limitation	364,137
Certain components likely to be subject to annual limitation	88,378
Total deferred tax assets	546,773
Deferred tax liabilities	(54,257		)
Net deferred tax assets before valuation allowance	492,516
Valuation allowance	(487,263		)
Net deferred tax assets	$	5,253

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits at the beginning and end of fiscal 2013, 2012 and 2011 is as follows:



	Fiscal Year Ended September 30,
(In thousands)	2013			2012			2011
Balance at beginning of year	$	19,630		$	46,648		$	47,271
(Reductions in) additions for tax positions related to current year	(1,620		)	903			(1,624		)
Additions for tax positions related to prior years	—			—			1,563
Reductions for tax positions of prior years	—			(27,181		)	(252		)
Settlements with taxing authorities	—			—			(310		)
Lapse of statute of limitations	(546		)	(740		)	—
Balance at end of year	$	17,464		$	19,630		$	46,648

Contingencies (Tables)

12 Months Ended

Sep. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

Warranty reserves

Our warranty reserves are as follows (in thousands):



	Fiscal Year Ended September 30,
	2013			2012			2011
Balance at beginning of period	$	15,477		$	17,916		$	25,821
Accruals for warranties issued	5,897			6,540			5,665
Changes in liability related to warranties existing in prior periods	(2,856		)	(2,677		)	(2,790		)
Payments made	(6,855		)	(6,302		)	(10,780		)
Balance at end of period	$	11,663		$	15,477		$	17,916

Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Schedule of fair value assets measured on a non-recurring basis



(In thousands)	Level 1	Level 2	Level 3	Total
Year Ended September 30, 2013
Development projects in progress	—	—	—	—
Land held for sale	—	—	4,072	4,072
Year Ended September 30, 2012
Development projects in progress	—	—	20,857	20,857
Land held for sale	—	—	1,973	1,973

Schedule of carrying values and estimated fair values of other financial assets and liabilities

The carrying values and estimated fair values of other financial assets and liabilities were as follows:



	As of September 30, 2013				As of September 30, 2012
(In thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Senior Notes	$	1,416,860	$	1,469,904	$	1,201,067	$	1,228,745
Mandatory Convertible Subordinated Notes	—		—		9,402		7,465
Junior Subordinated Notes	53,670		53,670		51,603		51,603
	$	1,470,530	$	1,523,574	$	1,262,072	$	1,287,813

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References+ Details

Retirement Plan and Incentive Awards (Tables)

12 Months Ended

Sep. 30, 2013

Retirement Plan and Incentive Awards [Abstract]

Schedule of Assumptions for Stock Options Granted During Period

The fair value of each grant is estimated on the date of grant using the Black-Scholes option-pricing model. We used the following weighted-average assumptions for options granted::



	2013			2012			2011
Expected life of options	5.0 years			5.0 years			4.8 years
Expected volatility	46.15		%	44.77		%	51.70		%
Expected discrete dividends	—			—			—
Weighted average risk-free interest rate	0.63		%	0.90		%	1.22		%
Weighted average fair value	$	5.48		$	4.30		$	10.50

Schedule of Stock Options and SSARs Outstanding, and Related Activity



	2013				2012				2011
	Shares		Weighted- Average Exercise Price		Shares		Weighted- Average Exercise Price		Shares		Weighted- Average Exercise Price
Outstanding at beginning of period	429,973		$	40.80	375,248		$	48.85	515,671		$	113.45
Granted	160,651		13.56		109,507		10.80		150,853		23.45
Exercised	(681	)	10.80		—		—		—		—
Expired	(22,914	)	47.65		(10,948	)	82.51		(148,393	)	270.10
Forfeited	(6,245	)	17.93		(43,834	)	24.13		(142,883	)	25.45
Outstanding at end of period	560,784		$	33.01	429,973		$	40.80	375,248		$	48.85
Exercisable at end of period	310,120		$	48.73	247,588		$	58.61	163,076		$	64.65
Vested or expected to vest in the future	558,519		$	33.09	428,597		$	40.88	367,693		$	49.30

Schedule of Stock Options and SSARS Outstanding and Exercisable

The following table summarizes information about stock options and SSARs outstanding and exercisable at September 30, 2013:



	Stock Options/SSARs Outstanding				Stock Options/SSARs Exercisable
Range of Exercise Price	Number Outstanding	Weighted Average Contractual Remaining Life (Years)	Weighted Average Exercise Price		Number Exercisable	Weighted Average Contractual Remaining Life (Years)	Weighted Average Exercise Price

$1 - $20	357,297	5.74	$	14.26	127,739	3.82	$	17.18
$21 - $75	148,271	3.85	26.47		127,165	3.77	26.95
$76 - $150	—	—	—		—	—	—
$151 - $220	55,216	0.57	171.87		55,216	0.57	171.87
$1 - $220	560,784	4.73	$	33.01	310,120	3.22	$	48.73

Schedule of Nonvested Stock Awards and Performance Shares

Activity relating to nonvested stock awards, including the Performance Shares for the fiscal years ended September 30, 2013, 2012 and 2011 is as follows:



	Year Ended September 30, 2013				Year Ended September 30, 2012				Year Ended September 30, 2011
	Shares		Weighted Average Grant Date Fair Value		Shares		Weighted Average Grant Date Fair Value		Shares		Weighted Average Grant Date Fair Value
Beginning of period	323,335		$	19.61	288,079		$	33.85	367,997		$	72.05
Granted	99,413		10.95		179,913		7.19		150,853		23.45
Vested	(126,124	)	27.59		(88,497	)	34.20		(82,740	)	104.70
Returned (a)	—		—		—		—		(10,502	)	342.80
Forfeited	(16,208	)	30.57		(56,160	)	29.97		(137,529	)	58.50
End of period	280,416		$	12.32	323,335		$	19.61	288,079		$	33.85

(a) Our former Chief Executive Offer returned 10,502 shares of unvested restricted stock in accordance with his consent agreement with the Securities and Exchange Commission.

- Definition

Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms.

+ References+ Details

Segment Information (Tables)

12 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Schedule of segment reporting information



	Fiscal Year Ended September 30,
(In thousands)	2013		2012		2011
Revenue
West	$	547,636	$	391,648	$	233,133
East	483,685		402,466		343,826
Southeast	256,256		210,449		165,107
Pre-Owned	—		1,114		339
Continuing Operations	$	1,287,577	$	1,005,677	$	742,405



	Fiscal Year Ended September 30,
(In thousands)	2013			2012			2011
Operating income (loss)
West	$	59,084		$	15,147		$	(28,406	)
East	40,670			9,152			11,611
Southeast	23,030			14,815			(2,740		)
Pre-Owned	—			(229		)	(724		)
Segment total	122,784			38,885			(20,259		)
Corporate and unallocated (a)	(95,523		)	(100,943		)	(111,986		)
Total operating income (loss)	$	27,261		$	(62,058	)	$	(132,245	)



	Fiscal Year Ended September 30,
(In thousands)	2013		2012		2011
Depreciation and amortization
West	$	5,305	$	4,980	$	3,651
East	3,479		3,536		2,621
Southeast	1,683		1,710		885
Pre-Owned	—		330		69
Segment total	10,467		10,556		7,226
Corporate and unallocated (a)	2,317		2,954		3,027
Continuing Operations	$	12,784	$	13,510	$	10,253



	Fiscal Year Ended September 30,
(In thousands)	2013		2012		2011
Capital Expenditures
West	$	4,835	$	3,031	$	4,041
East	1,915		3,532		2,051
Southeast	1,311		1,814		1,631
Pre-Owned (b)	—		7,933		11,415
Corporate and unallocated	2,700		1,053		1,376
Consolidated total	$	10,761	$	17,363	$	20,514



(In thousands)	September 30, 2013		September 30, 2012
Assets
West	$	680,346	$	618,805
East	369,937		320,404
Southeast	228,814		160,868
Corporate and unallocated (c)	707,692		882,141
Consolidated total	$	1,986,789	$	1,982,218

(a)


(b)	Capital expenditures represent the purchase of previously owned homes through May 2, 2012 and September 30, 2011, respectively.


(c)	Primarily consists of cash and cash equivalents, consolidated inventory not owned, deferred taxes, capitalized interest and other items that are not allocated to the segments.

- 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

Supplemental Guarantor Information (Tables)

12 Months Ended

Sep. 30, 2013

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Consolidating Balance Sheet Information



	Beazer Homes USA, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
ASSETS
Cash and cash equivalents	$	499,341	$	6,324	$	1,637	$	(2,843	)	$	504,459
Restricted cash	47,873		1,105		—		—			48,978
Accounts receivable (net of allowance of $1,651)	—		22,339		3		—			22,342
Income tax receivable	2,813		—		—		—			2,813
Owned inventory	—		1,304,694		—		—			1,304,694
Consolidated inventory not owned	—		9,124		—		—			9,124
Investments in unconsolidated entities	773		44,224		—		—			44,997
Deferred tax assets, net	5,253		—		—		—			5,253
Property, plant and equipment, net	—		17,000		—		—			17,000
Investments in subsidiaries	123,600		—		—		(123,600		)	—
Intercompany	1,088,949		—		2,747		(1,091,696		)	—
Other assets	19,602		7,147		380		—			27,129
Total assets	$	1,788,204	$	1,411,957	$	4,767	$	(1,218,139	)	$	1,986,789
LIABILITIES AND STOCKHOLDERS’ EQUITY
Trade accounts payable	$	—	$	83,800	$	—	$	—		$	83,800
Other liabilities	52,009		92,384		1,230		—			145,623
Intercompany	2,747		1,091,792		—		$	(1,094,539	)	—
Obligations related to land not owned under option agreements	—		4,633		—		—			4,633
Total debt (net of discounts of $5,160)	1,492,898		19,285		—		—			1,512,183
Total liabilities	1,547,654		1,291,894		1,230		$	(1,094,539	)	1,746,239
Stockholders’ equity	240,550		120,063		3,537		(123,600		)	240,550
Total liabilities and stockholders’ equity	$	1,788,204	$	1,411,957	$	4,767	$	(1,218,139	)	$	1,986,789



	Beazer Homes USA, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
ASSETS
Cash and cash equivalents	$	481,394	$	8,215	$	646	$	(2,460	)	$	487,795
Restricted cash	252,900		360		—		—			253,260
Accounts receivable (net of allowance of $2,235)	—		24,594		5		—			24,599
Income tax receivable	6,372		—		—		—			6,372
Owned inventory	—		1,099,132		—		—			1,099,132
Consolidated inventory not owned	—		12,420		—		—			12,420
Investments in unconsolidated entities	773		41,305		—		—			42,078
Deferred tax assets, net	6,848		—		—		—			6,848
Property, plant and equipment, net	—		18,974		—		—			18,974
Investments in subsidiaries	63,120		—		—		(63,120		)	—
Intercompany	969,425		—		3,001		(972,426		)	—
Other assets	21,307		7,783		1,650		—			30,740
Total assets	$	1,802,139	$	1,212,783	$	5,302	$	(1,038,006	)	$	1,982,218
LIABILITIES AND STOCKHOLDERS’ EQUITY
Trade accounts payable	$	—	$	69,268	$	—	$	—		$	69,268
Other liabilities	49,354		96,389		1,975		—			147,718
Intercompany	1,098		973,788		—		(974,886		)	—
Obligations related to land not owned under option agreements	—		4,787		—		—			4,787
Total debt (net of discounts of $3,082)	1,489,440		8,758		—		—			1,498,198
Total liabilities	1,539,892		1,152,990		1,975		(974,886		)	1,719,971
Stockholders’ equity	262,247		59,793		3,327		(63,120		)	262,247
Total liabilities and stockholders’ equity	$	1,802,139	$	1,212,783	$	5,302	$	(1,038,006	)	$	1,982,218

Consolidating Statement of Operations Information



	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2013
Total revenue	$	—		$	1,287,577		$	736		$	(736	)	$	1,287,577
Home construction and land sales expenses	41,246			1,030,304			—			(736		)	1,070,814
Inventory impairments and option contract abandonments	—			2,633			—			—			2,633
Gross (loss) profit	(41,246		)	254,640			736			—			214,130
Commissions	—			52,922			—			—			52,922
General and administrative expenses	—			121,035			128			—			121,163
Depreciation and amortization	—			12,784			—			—			12,784
Operating (loss) income	(41,246		)	67,899			608			—			27,261
Equity in loss of unconsolidated entities	—			(113		)	—			—			(113		)
Loss on extinguishment of debt	(4,636		)	—			—			—			(4,636		)
Other (expense) income, net	(59,458		)	1,278			15			—			(58,165		)
(Loss) income before income taxes	(105,340		)	69,064			623			—			(35,653		)
(Benefit from) provision for income taxes	(10,765		)	7,058			218			—			(3,489		)
Equity in loss of subsidiaries	62,411			—			—			(62,411		)	—
(Loss) income from continuing operations	(32,164		)	62,006			405			(62,411		)	(32,164		)
Loss from discontinued operations	—			(1,736		)	32			—			(1,704		)
Equity in loss of subsidiaries	(1,704		)	—			—			1,704			—
Net (loss) income	$	(33,868	)	$	60,270		$	437		$	(60,707	)	$	(33,868	)
	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2012
Total revenue	$	—		$	1,005,677		$	941		$	(941	)	$	1,005,677
Home construction and land sales expenses	60,952			828,368			—			(941		)	888,379
Inventory impairments and option contract abandonments	275			11,935			—			—			12,210
Gross (loss) profit	(61,227		)	165,374			941			—			105,088
Commissions	—			43,585			—			—			43,585
General and administrative expenses	—			109,937			114			—			110,051
Depreciation and amortization	—			13,510			—			—			13,510
Operating (loss) income	(61,227		)	(1,658		)	827			—			(62,058		)
Equity in loss of unconsolidated entities	—			304			—			—			304
Loss on extinguishment of debt	(45,097		)	—			—			—			(45,097		)
Other (expense) income, net	(71,474		)	2,328			27			—			(69,119		)
(Loss) income before income taxes	(177,798		)	974			854			—			(175,970		)
(Benefit from) provision for income taxes	(68,026		)	27,380			299			—			(40,347		)
Equity in loss of subsidiaries	(25,851		)	—			—			25,851			—
(Loss) income from continuing operations	(135,623		)	(26,406		)	555			25,851			(135,623		)
Loss from discontinued operations	—			(9,695		)	(8		)	—			(9,703		)
Equity in loss of subsidiaries	(9,703		)	—			—			9,703			—
Net (loss) income	$	(145,326	)	$	(36,101	)	$	547		$	35,554		$	(145,326	)

Beazer Homes USA, Inc.

Consolidating Statement of Operations Information

(In thousands)



	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2011
Total revenue	$	—		$	742,405		$	1,102		$	(1,102	)	$	742,405
Home construction and land sales expenses	46,382			616,571			—			(1,102		)	661,851
Inventory impairments and option contract abandonments	1,907			30,552			—			—			32,459
Gross (loss) profit	(48,289		)	95,282			1,102			—			48,095
Commissions	—			32,711			—			—			32,711
General and administrative expenses	—			137,261			115			—			137,376
Depreciation and amortization	—			10,253			—			—			10,253
Operating (loss) income	(48,289		)	(84,943		)	987			—			(132,245		)
Equity in income of unconsolidated entities	—			560			—			—			560
Loss on extinguishment of debt	(2,909		)	—			—			—			(2,909		)
Other (expense) income, net	(73,440		)	11,145			71			—			(62,224		)
(Loss) income before income taxes	(124,638		)	(73,238		)	1,058			—			(196,818		)
(Benefit from) provision for income taxes	(46,540		)	49,536			370			—			3,366
Equity in loss of subsidiaries	(122,086		)	—			—			122,086			—
(Loss) income from continuing operations	(200,184		)	(122,774		)	688			122,086			(200,184		)
Loss from discontinued operations	—			(4,672		)	(3		)	—			(4,675		)
Equity in loss of subsidiaries	(4,675		)	—			—			4,675			—
Net (loss) income	$	(204,859	)	$	(127,446	)	$	685		$	126,761		$	(204,859	)

Consolidating Statements of Cash Flow Information



	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2013
Net cash (used in) provided by operating activities	$	(89,306	)	$	(86,300	)	$	964	$	—		$	(174,642	)
Cash flows from investing activities:
Capital expenditures	—			(10,761		)	—		—			(10,761		)
Investments in unconsolidated entities	—			(3,879		)	—		—			(3,879		)
Return of capital from unconsolidated entities	—			510			—		—			510
Increases in restricted cash	(3,460		)	(1,330		)	—		—			(4,790		)
Decreases in restricted cash	208,487			585			—		—			209,072
Net cash provided by (used in) investing activities	205,027			(14,875		)	—		—			190,152
Cash flows from financing activities:
Repayment of debt	(184,250		)	(473		)	—		—			(184,723		)
Proceeds from issuance of new debt	397,082			—			—		—			397,082
Repayment of cash secured loans	(205,000		)	—			—		—			(205,000		)
Debt issuance costs	(5,548		)	—			—		—			(5,548		)
Settlement of unconsolidated entity debt obligations	—			(500		)	—		—			(500		)
Payments for other financing activities	(157		)	—			—		—			(157		)
Advances to/from subsidiaries	(99,901		)	100,257			27		(383		)	—
Net cash (used in) provided by financing activities	(97,774		)	99,284			27		(383		)	1,154
Increased (decrease) in cash and cash equivalents	17,947			(1,891		)	991		(383		)	16,664
Cash and cash equivalents at beginning of period	481,394			8,215			646		(2,460		)	487,795
Cash and cash equivalents at end of period	$	499,341		$	6,324		$	1,637	$	(2,843	)	$	504,459

Beazer Homes USA, Inc.

Consolidating Statements of Cash Flow Information

(In thousands)



	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2012
Net cash (used in) provided by operating activities	$	(110,429	)	$	88,806		$	778		$	—		$	(20,845	)
Cash flows from investing activities:
Capital expenditures	—			(17,363		)	—			—			(17,363		)
Investments in unconsolidated entities	—			(2,407		)	—			—			(2,407		)
Return of capital from unconsolidated entities	—			610			—			—			610
Increases in restricted cash	(2,100		)	(1,160		)	—			—			(3,260		)
Decreases in restricted cash	25,919			1,139			—			—			27,058
Net cash provided by (used in) investing activities	23,819			(19,181		)	—			—			4,638
Cash flows from financing activities:
Repayment of debt	(289,063		)	(1,324		)	—			—			(290,387		)
Proceeds from issuance of new debt	300,000			—			—			—			300,000
Repayment of cash secured loans	(20,000		)	—			—			—			(20,000		)
Debt issuance costs	(10,845		)	—			—			—			(10,845		)
Proceeds from issuance of common stock	60,340			—			—			—			60,340
Proceeds from issuance of TEU prepaid stock purchase contracts, net	88,361			—			—			—			88,361
Proceeds from issuance of TEU amortizing notes	23,500			—			—			—			23,500
Settlement of unconsolidated entity debt obligations	(15,862		)	—			—			—			(15,862		)
Payments for other financing activities	(1,508		)	—			—			—			(1,508		)
Dividends paid	2,300			—			(2,300		)	—			—
Advances to/from subsidiaries	70,058			(70,574		)	1,750			(1,234		)	—
Net cash provided by (used in) financing activities	207,281			(71,898		)	(550		)	(1,234		)	133,599
Increase (decrease) in cash and cash equivalents	120,671			(2,273		)	228			(1,234		)	117,392
Cash and cash equivalents at beginning of period	360,723			10,488			418			(1,226		)	370,403
Cash and cash equivalents at end of period	$	481,394		$	8,215		$	646		$	(2,460	)	$	487,795
	Beazer Homes USA, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Consolidated Beazer Homes USA, Inc.
Fiscal Year Ended September 30, 2011
Net cash (used in) provided by operating activities	$	(53,850	)	$	(126,090	)	$	1,004		$	—		$	(178,936	)
Cash flows from investing activities:
Capital expenditures	—			(20,514		)	—			—			(20,514		)
Investments in unconsolidated entities	—			(1,924		)	—			—			(1,924		)
Increases in restricted cash	(249,728		)	(1,111		)	—			—			(250,839		)
Decreases in restricted cash	11,832			1,149			—			—			12,981
Net cash used in investing activities	(237,896		)	(22,400		)	—			—			(260,296		)
Cash flows from financing activities:
Repayment of debt	(214,005		)	(1,371		)	—			—			(215,376		)
Proceeds from issuance of new debt	246,387			—			—			—			246,387
Proceeds from issuance of cash secured loans	247,368			—			—			—			247,368
Debt issuance costs	(5,172		)	—			—			—			(5,172		)
Payments for other financing activities	(693		)	—			—			—			(693		)
Dividends paid	850			—			(850		)	—			—
Advances to/from subsidiaries	(153,113		)	152,006			64			1,043			—
Net cash provided by (used in) financing activities	121,622			150,635			(786		)	1,043			272,514
(Decrease) increase in cash and cash equivalents	(170,124		)	2,145			218			1,043			(166,718		)
Cash and cash equivalents at beginning of period	530,847			8,343			200			(2,269		)	537,121
Cash and cash equivalents at end of period	$	360,723		$	10,488		$	418		$	(1,226	)	$	370,403

Discontinued Operations (Tables)

12 Months Ended

Sep. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Results of Discontinued Operations

The results of our discontinued operations in the consolidated statements of operations for the fiscal years ended September 30, 2013, 2012 and 2011 were as follows:



	Fiscal Year Ended September 30,
(In thousands)	2013			2012			2011
Total revenue	$	288		$	6,029		$	42,806
Home construction and land sales expenses	(319		)	6,057			38,157
Inventory impairments and lot option abandonments	17			579			2,906
Gross profit (loss)	590			(607		)	1,743
Commissions	—			217			1,167
General and administrative expenses (a)	2,566			9,206			4,270
Depreciation and amortization	—			35			455
Operating loss	(1,976		)	(10,065		)	(4,149		)
Other income (loss), net	77			(38		)	(463		)
Loss from discontinued operations before income taxes	(1,899		)	(10,103		)	(4,612		)
(Benefit from) provision for income taxes	(195		)	(400		)	63
Loss from discontinued operations, net of tax	$	(1,704	)	$	(9,703	)	$	(4,675	)


(a)	General and administrative expenses for the fiscal year ended September 30, 2012 primarily includes expense for the wind-down of our NW Florida operations, legal fees and potential liability related to outstanding litigation and other matters in Denver, Colorado and legal fees and other expenses related to BMC's settlement agreements related to our prior mortgage operations

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References+ Details

Selected Quarterly Financial Data (Tables)

12 Months Ended

Sep. 30, 2013

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information [Table Text Block]

Summarized quarterly financial information:



(In thousands, except per share data)	Quarter Ended
Fiscal 2013	December 31			March 31			June 30			September 30
Total revenue	$	246,902		$	287,902		$	314,439		$	438,334
Gross profit (a)	36,084			43,885			54,115			80,046
Operating (loss) income	(3,601		)	311			8,472			22,079
Net (loss) income from continuing operations (b)	(18,939		)	(19,111		)	(5,442		)	11,328
Basic EPS from continuing operations	$	(0.78	)	$	(0.78	)	$	(0.22	)	$	0.46
Diluted EPS from continuing operations	$	(0.78	)	$	(0.78	)	$	(0.22	)	$	0.36

Fiscal 2012
Total revenue	$	188,548		$	191,643		$	254,555		$	370,931
Gross profit (a)	22,269			20,190			21,231			41,398
Operating loss	(16,699		)	(17,694		)	(21,155		)	(6,510		)
Net income (loss) from continuing operations (b)	698			(37,866		)	(38,056		)	(60,399		)
Basic EPS from continuing operations	$	0.05		$	(2.41	)	$	(1.92	)	$	(2.57	)
Diluted EPS from continuing operations	$	0.04		$	(2.41	)	$	(1.92	)	$	(2.57	)


(a)	Gross profit in fiscal 2013 and 2012 includes inventory impairment and option contract abandonments as follows:



(In thousands)	Fiscal 2013		Fiscal 2012
1st Quarter	$	204	$	3,503
2nd Quarter	2,025		1,170
3rd Quarter	—		5,819
4th Quarter	404		1,718
	$	2,633	$	12,210


(b)	Net (loss) income from continuing operations in fiscal 2013 and 2012 includes loss on extinguishment of debt (as follows).



(In thousands)	Fiscal 2013			Fiscal 2012
1st Quarter	$	—		$	—
2nd Quarter	(3,638		)	(2,747		)
3rd Quarter	—			—
4th Quarter	(998		)	(42,350		)
	$	(4,636	)	$	(45,097	)

Summary of Significant Accounting Policies (Details) (USD $) Share data in Millions, unless otherwise specified	12 Months Ended
	Sep. 30, 2013 state	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010
Summary of Significant Accounting Policies [Line Items]
Number of states with active operations	16
Measurement threshold of likelihood of being realized (percent)	50.00%
Other Liabilities [Abstract]
Income tax liabilities	$ 20,170,000	$ 22,225,000
Accrued warranty expenses	11,663,000	15,477,000	17,916,000	25,821,000
Accrued interest	33,372,000	28,673,000
Accrued and deferred compensation	25,579,000	24,612,000
Customer deposits	11,408,000	8,830,000
Other	43,431,000	47,901,000
Total	145,623,000	147,718,000
Advertising costs	14,200,000	13,500,000	11,400,000
Unrecognized compensation cost	$ 1,000,000	$ 2,100,000
Weighted average period to recognize remaining cost	1 year 2 months 12 days
Minimum
Summary of Significant Accounting Policies [Line Items]
Time to develop, sell, construct and close all houses in typical community	3 years
Other Liabilities [Abstract]
Estimated future warranty costs as a percentage or revenue (percent)	0.10%
Maximum
Summary of Significant Accounting Policies [Line Items]
Time to develop, sell, construct and close all houses in typical community	5 years
Other Liabilities [Abstract]
Estimated future warranty costs as a percentage or revenue (percent)	1.60%
Buildings \| Minimum
Summary of Significant Accounting Policies [Line Items]
Estimated useful life	25 years
Buildings \| Maximum
Summary of Significant Accounting Policies [Line Items]
Estimated useful life	30 years
Information systems \| Maximum
Summary of Significant Accounting Policies [Line Items]
Estimated useful life	5 years
Furniture, Fixtures, Computer and Office Equipment \| Minimum
Summary of Significant Accounting Policies [Line Items]
Estimated useful life	3 years
Furniture, Fixtures, Computer and Office Equipment \| Maximum
Summary of Significant Accounting Policies [Line Items]
Estimated useful life	7 years
SSARs and Stock Options
Other Liabilities [Abstract]
Antidilutive securities excluded from computation of earnings per share (shares)	0.6
Equity Unit Purchase Agreements
Other Liabilities [Abstract]
Antidilutive securities excluded from computation of earnings per share (shares)	7.9

Supplemental Cash Flow Information - Supplemental Disclosure of Non-cash Activity (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Supplemental disclosure of non-cash activity:
(Decrease) increase in obligations related to land not owned under option agreements	$ (154)	$ (602)	$ (25,277)
(Decrease) increase in future land purchase rights	0	(11,651)	11,651
Contribution of future land purchase rights to unconsolidated entities	0	11,651	0
Increase in repayment guarantee obligation	0	0	15,670
Decrease in debt related to conversion of Mandatory Convertible Subordinated Notes and Tangible Equity Units for common stock	(9,402)	(55,308)	0
Contribution of pre-owned net assets for investment in unconsolidated entity	0	(19,670)	0
Non-cash land acquisitions	11,000	7,813	770
Issuance of stock under deferred bonus stock plans	68	0	101
Supplemental disclosure of cash activity:
Interest payments	102,716	126,313	116,049
Income tax payments	403	831	405
Tax refunds received	$ 6,730	$ 2,568	$ 5,823

Investments in Unconsolidated Entities (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Equity Method Investments and Joint Ventures [Abstract]
Beazer's investment in unconsolidated entities	$ 44,997	$ 42,078
Total equity of unconsolidated entity	385,040	383,482
Total outstanding borrowings of unconsolidated entities	85,938	64,912
Beazer's estimate of its maximum exposure to our repayment guarantees	$ 0	$ 696

- Definition

Amount of equity, including noncontrolling interest, reported by an equity method investment of the entity.

+ References+ Details

Investments in Unconsolidated Entities - Income (Loss), Impairments From, and Equity In Investments In Unconsolidated Entities (Details) (USD $)	12 Months Ended					12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2013 Inspirada	May 03, 2012 Inspirada	Sep. 30, 2013 South Edge	Sep. 30, 2013 the REIT	May 03, 2012 the REIT home	Sep. 30, 2012 Other Liabilities [Member]
Schedule of Equity Method Investments [Line Items]
Income from unconsolidated entity activity	$ 68,000	$ 304,000	$ 652,000
Impairment of unconsolidated entity investment	(181,000)	0	(92,000)
Equity in income (loss) of unconsolidated entities - continuing operations	(113,000)	304,000	560,000
Settlement of unconsolidated entity debt obligation	500,000	15,862,000	0			15,900,000
(Decrease) increase in future land purchase rights	0	(11,651,000)	11,651,000	11,700,000
Cash and Pre-Owned Homes business contributed								300,000
Number of pre-owned homes								190
Number of pre-owned homes that were leased								187
Beazer homes' ownership interest	100.00%				10.00%		15.00%	23.50%
Beazer's estimate of its maximum exposure to our repayment guarantees	0	696,000							700,000
Guarantor Obligation, Settlement, Payment	500,000
Guarantor Obligation, Settlement, Other Income (Expense)	$ 200,000

Inventory - Schedule of Inventory (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010
Real Estate [Abstract]
Homes under construction	$ 262,476	$ 251,828
Development projects in progress	578,453	391,019
Land held for future development	341,986	367,102
Land held for sale	31,331	10,149
Capitalized interest	52,562	38,190	45,973	36,884
Model homes	37,886	40,844
Total owned inventory	$ 1,304,694	$ 1,099,132

- Definition

Carrying amount as of the balance sheet date of capitalized construction costs of homes for future sale.

+ References+ Details

Inventory - Total Owned Inventory by Segment (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Segment Reporting Information [Line Items]
Projects in progress	$ 931,377	$ 721,881
Land held for future development	341,986	367,102
Land held for sale	31,331	10,149
Total owned inventory	1,304,694	1,099,132
West Segment
Segment Reporting Information [Line Items]
Projects in progress	339,319	261,239
Land held for future development	292,875	318,351
Land held for sale	16,572	2,553
Total owned inventory	648,766	582,143
East Segment
Segment Reporting Information [Line Items]
Projects in progress	331,894	279,954
Land held for future development	25,491	25,130
Land held for sale	3,833	3,204
Total owned inventory	361,218	308,288
Southeast Segment
Segment Reporting Information [Line Items]
Projects in progress	178,624	118,853
Land held for future development	23,620	23,621
Land held for sale	8,208	1,675
Total owned inventory	210,452	144,149
Unallocated & Other
Segment Reporting Information [Line Items]
Projects in progress	81,540	61,835
Land held for future development	0	0
Land held for sale	2,718	2,717
Total owned inventory	$ 84,258	$ 64,552

Inventory - Recoverability Schedule of Inventory assets Held for Development, by Reportable Segment (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013 Community	Sep. 30, 2012 Community	Sep. 30, 2011 Community
Real Estate Properties [Line Items]
Number of Communities on Watch List	5	31	30
Undiscounted Cash Flow Analysis - Number of Communities	5	19	23
Undiscounted Cash Flow Analysis - Pre-analysis Book Value (BV)	$ 27,680	$ 72,959	$ 96,008
Undiscounted Cash Flow Analysis - Aggregate Undiscounted Cash Flow as a % of BV	114.90%	96.70%	87.70%
Unallocated
Real Estate Properties [Line Items]
Number of Communities on Watch List	0	0	1
Undiscounted Cash Flow Analysis - Number of Communities	0	0	0
Undiscounted Cash Flow Analysis - Pre-analysis Book Value (BV)	1,755	5,193	9,707
Undiscounted Cash Flow Analysis - Aggregate Undiscounted Cash Flow as a % of BV	100.00%	100.00%	100.00%
Continuing Operations \| West
Real Estate Properties [Line Items]
Number of Communities on Watch List	1	14	18
Undiscounted Cash Flow Analysis - Number of Communities	1	8	15
Undiscounted Cash Flow Analysis - Pre-analysis Book Value (BV)	11,080	28,467	58,848
Undiscounted Cash Flow Analysis - Aggregate Undiscounted Cash Flow as a % of BV	117.60%	94.70%	88.40%
Continuing Operations \| East
Real Estate Properties [Line Items]
Number of Communities on Watch List	3	12	7
Undiscounted Cash Flow Analysis - Number of Communities	3	8	5
Undiscounted Cash Flow Analysis - Pre-analysis Book Value (BV)	9,588	30,052	16,436
Undiscounted Cash Flow Analysis - Aggregate Undiscounted Cash Flow as a % of BV	107.00%	91.80%	94.60%
Continuing Operations \| Southeast
Real Estate Properties [Line Items]
Number of Communities on Watch List	1	5	4
Undiscounted Cash Flow Analysis - Number of Communities	1	3	3
Undiscounted Cash Flow Analysis - Pre-analysis Book Value (BV)	$ 5,257	$ 9,247	$ 11,017
Undiscounted Cash Flow Analysis - Aggregate Undiscounted Cash Flow as a % of BV	128.60%	116.50%	60.30%

Inventory - Results of Discounted Cash Flow Analysis (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012 lot Community	Sep. 30, 2011 Community lot
Real Estate, Write-down or Reserve [Line Items]
Number of communities impaired		5	19
Number of lots impaired		246	1,223
Impairment Charges		$ 9,547	$ 29,581
Estimated fair value of impaired inventory at period end		20,857	49,759
Continuing Operations
Real Estate, Write-down or Reserve [Line Items]
Number of communities impaired		5	19
Number of lots impaired		246	1,223
Impairment Charges	59	9,487	29,305
Estimated fair value of impaired inventory at period end		20,857	49,759
Continuing Operations \| West
Real Estate, Write-down or Reserve [Line Items]
Number of communities impaired		2	12
Number of lots impaired		116	859
Impairment Charges	46	3,902	20,150
Estimated fair value of impaired inventory at period end		11,058	33,066
Continuing Operations \| East
Real Estate, Write-down or Reserve [Line Items]
Number of communities impaired		2	4
Number of lots impaired		93	86
Impairment Charges	13	4,316	1,611
Estimated fair value of impaired inventory at period end		7,342	10,671
Continuing Operations \| Southeast
Real Estate, Write-down or Reserve [Line Items]
Number of communities impaired		1	3
Number of lots impaired		37	278
Impairment Charges	0	796	5,182
Estimated fair value of impaired inventory at period end		2,457	6,022
Continuing Operations \| Unallocated
Real Estate, Write-down or Reserve [Line Items]
Number of communities impaired		0	0
Number of lots impaired		0	0
Impairment Charges	0	473	2,362
Estimated fair value of impaired inventory at period end		0	0
Discontinued Operations
Real Estate, Write-down or Reserve [Line Items]
Number of communities impaired		0	0
Number of lots impaired		0	0
Impairment Charges	0	60	276
Estimated fair value of impaired inventory at period end		$ 0	$ 0

Inventory - Inventory Impairments and Lot Option Abandonment Charges, by Reportable Segment (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Real Estate, Write-down or Reserve [Line Items]
Development projects and homes in process (Held for Development)		$ 9,547	$ 29,581
Land Held for Sale	2,100	800
Inventory impairments and option contract abandonments	2,650	12,789	35,365
Continuing Operations
Real Estate, Write-down or Reserve [Line Items]
Development projects and homes in process (Held for Development)	59	9,487	29,305
Land Held for Sale	2,129	308	311
Impairment Charges, Lot Option Abandonment	445	2,415	2,843
Inventory impairments and option contract abandonments	2,633	12,210	32,459
Continuing Operations \| West
Real Estate, Write-down or Reserve [Line Items]
Development projects and homes in process (Held for Development)	46	3,902	20,150
Land Held for Sale	228	0	(51)
Impairment Charges, Lot Option Abandonment	104	301	405
Continuing Operations \| East
Real Estate, Write-down or Reserve [Line Items]
Development projects and homes in process (Held for Development)	13	4,316	1,611
Land Held for Sale	123	100	193
Impairment Charges, Lot Option Abandonment	20	1,320	2,048
Continuing Operations \| Southeast
Real Estate, Write-down or Reserve [Line Items]
Development projects and homes in process (Held for Development)	0	796	5,182
Land Held for Sale	1,778	208	169
Impairment Charges, Lot Option Abandonment	321	792	390
Continuing Operations \| Unallocated
Real Estate, Write-down or Reserve [Line Items]
Development projects and homes in process (Held for Development)	0	473	2,362
Impairment Charges, Lot Option Abandonment	0	2	0
Discontinued Operations
Real Estate, Write-down or Reserve [Line Items]
Development projects and homes in process (Held for Development)	0	60	276
Land Held for Sale	17	503	78
Impairment Charges, Lot Option Abandonment	0	16	2,552
Inventory impairments and option contract abandonments	$ 17	$ 579	$ 2,906

Inventory - Summary of Interests in Lot Option Agreements (Details) (USD $)
In Thousands, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2012

Real Estate Properties [Line Items]

Deposits and non-refundable preacquisition costs incurred

$ 37,313

$ 24,923

Remaining obligations

288,638

198,498

Land not owned under option agreements

9,124

12,420

Consolidated VIEs

Real Estate Properties [Line Items]

Deposits and non-refundable preacquisition costs incurred

4,491

7,203

Remaining obligations

4,633

3,346

Land not owned under option agreements

9,124

10,549

Other Consolidated Lot Option Agreements

Real Estate Properties [Line Items]

Deposits and non-refundable preacquisition costs incurred

^[1]

430

^[1]

Remaining obligations

^[1]

1,441

^[1]

Land not owned under option agreements

^[1]

1,871

^[1]

Unconsolidated Lot Option Agreements

Real Estate Properties [Line Items]

Deposits and non-refundable preacquisition costs incurred

32,822

17,290

Remaining obligations

284,005

193,711

Land not owned under option agreements

$ 0

[1]	Represents lot option agreements with non-VIE entities that we have deemed to be “financing arrangements” pursuant to ASC 470-40, Product Financing Arrangements.

Inventory - Narrative (Details) (USD $)	12 Months Ended
Inventory - Narrative (Details) (USD $)	Sep. 30, 2012 Community home	Sep. 30, 2011 Community	Sep. 30, 2013 home
Real Estate Properties [Line Items]
Number of subtantially completed homes not subject to a sales contract	174		113
Total value of substantially completed homes	$ 39,700,000		$ 30,700,000
Owned inventory	1,099,132,000		1,304,694,000
Number of communities impaired	5	19
Deposits and non-refundable preacquisition costs incurred	24,923,000		37,313,000
Total remaining purchase price committed under all options	198,498,000		288,638,000
Minimum
Real Estate Properties [Line Items]
Discount rate	11.20%	12.60%
Maximum
Real Estate Properties [Line Items]
Discount rate	17.00%	18.20%
CALIFORNIA
Real Estate Properties [Line Items]
Owned inventory	$ 350,900,000		$ 388,100,000

Interest - Schedule of Capitalized Interest (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Real Estate Inventory, Capitalized Interest Costs [Roll Forward]
Capitalized interest in inventory, beginning of period	$ 38,190	$ 45,973	$ 36,884
Interest incurred	115,076	124,918	130,818
Capitalized interest impaired	0	(275)	(1,907)
Interest expense not qualified for capitalization and included as other expense	(59,458)	(71,474)	(73,440)
Capitalized interest amortized to house construction and land sales expenses	(41,246)	(60,952)	(46,382)
Capitalized interest in inventory, end of period	$ 52,562	$ 38,190	$ 45,973

- Definition

The cost of borrowed funds accounted for as interest that was charged against earnings during the period.

+ References+ Details

Property, Plant and Equipment (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 62,334	$ 74,172
Less: Accumulated Depreciation	(45,334)	(55,198)
Property, plant and equipment, net	17,000	18,974
Building and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,329	2,329
Model and sales office improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	23,046	31,188
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,212	4,456
Information systems
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	16,532	20,671
Furniture, fixtures and office equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 16,215	$ 15,528

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References+ Details

- Definition

Gross amount of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References+ Details

- Definition

Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References+ Details

Borrowings - Schedule of Long-term Debt (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013 Senior Notes	Sep. 30, 2012 Senior Notes	Sep. 30, 2013 Senior Notes 6 7/8% Senior Notes Maturing July 2015	Sep. 30, 2012 Senior Notes 6 7/8% Senior Notes Maturing July 2015	Sep. 30, 2013 Senior Notes 8 1/8% Senior Notes Maturing June 2016	Sep. 30, 2012 Senior Notes 8 1/8% Senior Notes Maturing June 2016	Sep. 30, 2013 Senior Notes 12% Senior Secured Notes Maturing October 2017	Sep. 30, 2012 Senior Notes 12% Senior Secured Notes Maturing October 2017	Sep. 30, 2013 Senior Notes 6 5/8% Senior Secured Notes Maturing April 2018	Sep. 30, 2012 Senior Notes 6 5/8% Senior Secured Notes Maturing April 2018	Sep. 30, 2013 Senior Notes 9 1/8% Senior Notes Maturing June 2018	Sep. 30, 2012 Senior Notes 9 1/8% Senior Notes Maturing June 2018	Sep. 30, 2013 Senior Notes 9 1/8% Senior Notes Maturing May 2019	Sep. 30, 2012 Senior Notes 9 1/8% Senior Notes Maturing May 2019	Sep. 30, 2013 Senior Notes 7 1/2% Senior Notes Maturing September 2021 [Member] [Member]	Sep. 30, 2012 Senior Notes 7 1/2% Senior Notes Maturing September 2021 [Member] [Member]	Sep. 30, 2013 Senior Notes 7 1/4% Senior Notes Maturing February 2023 [Member]	Feb. 01, 2013 Senior Notes 7 1/4% Senior Notes Maturing February 2023 [Member]	Sep. 30, 2012 Senior Notes 7 1/4% Senior Notes Maturing February 2023 [Member]	Sep. 30, 2013 Senior Notes TEU Senior Amortizing Notes Maturing August 2013	Sep. 30, 2012 Senior Notes TEU Senior Amortizing Notes Maturing August 2013	Sep. 30, 2013 Senior Notes TEU Senior Amortizing Notes Maturing August 2015	Sep. 30, 2012 Senior Notes TEU Senior Amortizing Notes Maturing August 2015	Sep. 30, 2013 Mandatory Convertible Subordinated Debt	Sep. 30, 2012 Mandatory Convertible Subordinated Debt	Sep. 30, 2013 Junior Subordinated Notes	Sep. 30, 2012 Junior Subordinated Notes	Jun. 15, 2006 Junior Subordinated Notes	Sep. 30, 2013 Cash Secured Loan	Sep. 30, 2012 Cash Secured Loan	Sep. 30, 2013 Other Secured Notes Payable	Sep. 30, 2012 Other Secured Notes Payable
Debt Instrument [Line Items]
Debt instrument stated interest rate (percent)					6.875%	6.875%	8.125%	8.125%	12.00%	12.00%	6.625%	6.625%	9.125%	9.125%	9.125%	9.125%	7.50%	0.00%	7.25%	7.25%	0.00%							7.987%		7.987%
Senior notes					$ 0	$ 172,454	$ 172,879	$ 172,879			$ 300,000	$ 300,000	$ 298,000	$ 300,000	$ 235,000	$ 235,000	$ 200,000	$ 0	$ 200,000		$ 0	$ 0	$ 316	$ 16,141	$ 23,500
Unamortized debt discounts	(5,160)	(3,082)	(5,160)	(3,082)																								47,100
Total debt, net										250,000																0	9,402	53,670	51,603		22,368	227,368	19,285	8,758
Notes Payable	$ 1,512,183	$ 1,498,198	$ 1,416,860	$ 1,201,067

- Definition

Including current and noncurrent portions, aggregate carrying amount of long-term borrowings as of the balance sheet date before deducting unamortized discount or premiums (if any). May include notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt, which had initial maturities beyond one year or beyond the normal operating cycle, if longer.

+ References+ Details

- Definition

The amount of debt discount that was originally recognized at the issuance of the instrument that has yet to be amortized.

+ References+ Details

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ References+ Details

Borrowings - Schedule of Future Debt Maturities (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013
Debt Disclosure [Abstract]
2013	$ 8,154
2014	12,126
2015	176,546
2016	3,666
2017	620,368
Thereafter	743,587
Total	$ 1,564,447

Borrowings - Narrative (Details) (USD $)	3 Months Ended								12 Months Ended															12 Months Ended		12 Months Ended			12 Months Ended			12 Months Ended		3 Months Ended					3 Months Ended							3 Months Ended	12 Months Ended																3 Months Ended		12 Months Ended								12 Months Ended
Borrowings - Narrative (Details) (USD $)	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2013 Senior Notes	Sep. 30, 2012 Senior Notes	Sep. 30, 2013 Senior Notes 7 1/2% Senior Notes Maturing September 2021 [Member] [Member]	Sep. 30, 2012 Senior Notes 7 1/2% Senior Notes Maturing September 2021 [Member] [Member]	Sep. 30, 2013 Senior Notes 7 1/4% Senior Notes Maturing February 2023 [Member]	Feb. 01, 2013 Senior Notes 7 1/4% Senior Notes Maturing February 2023 [Member]	Sep. 30, 2012 Senior Notes 7 1/4% Senior Notes Maturing February 2023 [Member]	Sep. 30, 2013 Senior Notes Six and Five Eighths Percent Senior Secured Notes [Member]	Sep. 30, 2012 Senior Notes Six and Five Eighths Percent Senior Secured Notes [Member]	Jul. 18, 2012 Senior Notes Six and Five Eighths Percent Senior Secured Notes [Member]	Sep. 30, 2013 Senior Notes 9 1/8% Senior Notes Maturing June 2018	Sep. 30, 2012 Senior Notes 9 1/8% Senior Notes Maturing June 2018	Sep. 30, 2012 Senior Notes 12% Senior Secured Notes Maturing October 2017	Sep. 30, 2013 Senior Notes 12% Senior Secured Notes Maturing October 2017	Sep. 30, 2013 Senior Notes 9 1/8% Senior Notes Maturing May 2019	Sep. 30, 2012 Senior Notes 9 1/8% Senior Notes Maturing May 2019	Nov. 30, 2010 Senior Notes 9 1/8% Senior Notes Maturing May 2019	Sep. 30, 2012 Senior Notes 6 1/2% Senior Notes Maturing 2013 [Member]	Sep. 30, 2012 Senior Notes 6 7/8% Senior Notes Maturing July 2015	Sep. 30, 2013 Senior Notes 6 7/8% Senior Notes Maturing July 2015	Sep. 30, 2012 Senior Notes 8 1/8% Senior Notes Maturing June 2016	Sep. 30, 2013 Senior Notes 8 1/8% Senior Notes Maturing June 2016	Mar. 31, 2012 Senior Notes Tangible Equity Units TEUs	Jul. 17, 2012 Senior Notes Tangible Equity Units TEUs	May 31, 2010 Senior Notes Tangible Equity Units TEUs	Sep. 30, 2013 Convertible Subordinated Debt	Sep. 30, 2012 Convertible Subordinated Debt	Mar. 31, 2012 Convertible Subordinated Debt 7 1/2% Mandatory Convertible Subordinated Notes [Member]	Sep. 30, 2013 Convertible Subordinated Debt 7 1/2% Mandatory Convertible Subordinated Notes [Member]	Jan. 12, 2010 Convertible Subordinated Debt 7 1/2% Mandatory Convertible Subordinated Notes [Member]	Sep. 30, 2013 Junior Subordinated Notes	Sep. 30, 2012 Junior Subordinated Notes	Jan. 15, 2010 Junior Subordinated Notes	Jun. 15, 2006 Junior Subordinated Notes	Jun. 30, 2011 Cash Secured Loan	Sep. 30, 2013 Cash Secured Loan	Sep. 30, 2012 Cash Secured Loan	Nov. 30, 2010 Cash Secured Loan	Sep. 30, 2013 Other Secured Notes Payable	Sep. 30, 2012 Other Secured Notes Payable	Sep. 30, 2013 Secured Revolving Credit Facility	Sep. 30, 2012 Secured Revolving Credit Facility	Jun. 30, 2012 Secured Revolving Credit Facility	Sep. 30, 2013 Letter of Credit	Sep. 30, 2012 Letter of Credit	Sep. 30, 2013 Minimum Senior Notes 7 1/2% Senior Notes Maturing September 2021 [Member] [Member]	Sep. 30, 2013 Minimum Senior Notes 7 1/4% Senior Notes Maturing February 2023 [Member]	Sep. 30, 2013 Minimum Senior Notes Six and Five Eighths Percent Senior Secured Notes [Member]	Sep. 30, 2013 Maximum Senior Notes 7 1/2% Senior Notes Maturing September 2021 [Member] [Member]	Sep. 30, 2013 Maximum Senior Notes 7 1/4% Senior Notes Maturing February 2023 [Member]	Sep. 30, 2013 Maximum Senior Notes Six and Five Eighths Percent Senior Secured Notes [Member]	Mar. 31, 2013 Common Stock	Mar. 31, 2012 Common Stock	Sep. 30, 2013 Common Stock	Sep. 30, 2013 In Compliance [Member] Senior Notes 7 1/2% Senior Notes Maturing September 2021 [Member] [Member]	Sep. 30, 2013 In Compliance [Member] Senior Notes 7 1/4% Senior Notes Maturing February 2023 [Member]	Sep. 30, 2013 In Compliance [Member] Senior Notes Six and Five Eighths Percent Senior Secured Notes [Member]	Sep. 30, 2013 Optional Redemption Under Indenture [Member] Senior Notes 7 1/2% Senior Notes Maturing September 2021 [Member] [Member]	Sep. 30, 2013 Optional Redemption Under Indenture [Member] Senior Notes 7 1/4% Senior Notes Maturing February 2023 [Member]	Sep. 30, 2013 Optional Redemption Under Indenture [Member] Senior Notes Six and Five Eighths Percent Senior Secured Notes [Member]	Sep. 30, 2013 Not In Compliance [Member] Senior Notes Six and Five Eighths Percent Senior Secured Notes [Member]	Sep. 30, 2013 Debt Instrument, Convertible, Stock Price Trigger, Range One [Member] Tangible Equity Units	Sep. 30, 2013 Debt Instrument, Convertible, Stock Price Trigger, Range Two [Member] Tangible Equity Units
Line of Credit Facility [Abstract]
Credit facility borrowing capacity																																																				$ 150,000,000		$ 22,000,000	$ 194,800,000
Line of Credit Facility, Current Borrowing Capacity																																																				150,000,000
Inventory assets pledged as collateral																																																				1,000,000,000
Outstanding borrowings under Secured Revolving Credit Facility																																																				0	0
Letters of credit secured using cash collateral																																																							25,200,000	24,700,000
Senior Notes [Abstract]
Debt instrument redemption price (percent)														100.00%		100.00%			100.00%												101.146%																										100.00%	100.00%	100.00%	105.625%	103.625%	103.313%				101.00%	101.00%	101.00%	107.50%	107.25%	106.625%	100.00%
Percent of original debt amount required to be offered for repurchase (percent)														35.00%		35.00%			35.00%																																																		65.00%	65.00%	65.00%
Beazer homes' ownership interest in guarantor subsidiaries	100.00%								100.00%
Minimum consolidated tangible net worth	85,000,000								85,000,000
Debt Instrument, Original Amount of Debt That Could Be Repurchased												27,500,000
Consolidated Tangible Net Worth	213,700,000								213,700,000
Aggregate principal amount of debt														200,000,000			200,000,000				300,000,000							250,000,000													57,500,000			75,000,000	103,100,000				32,600,000
Debt instrument stated interest rate (percent)														7.50%	0.00%	7.25%	7.25%	0.00%	6.625%	6.625%		9.125%	9.125%	12.00%	12.00%	9.125%	9.125%			6.875%	6.875%	8.125%	8.125%		7.50%	7.25%						7.987%			7.987%
Cash used for redemption of debt																								280,000,000
Outstanding debt that was redeemed or repurchased																						2,000,000					15,000,000																				205,000,000	20,000,000
Aggregate purchase price of Senior Notes													210,000,000													14,600,000
Loss on extinguishment of debt	998,000	0	3,638,000	0	42,350,000	0	2,747,000	0	4,636,000	45,097,000	2,909,000	3,600,000	2,900,000											(42,400,000)			(30,000)							700,000													(1,000,000)
Debt redeemed or repurchased									184,723,000	290,387,000	215,376,000		209,500,000																164,500,000	37,000,000		8,000,000
Installments as an annual cash payment percentage (percent)														98.541%
Shares exchanged for common stock																																																																2,800,000
Debt Instrument, Convertible, Stock Price Trigger																																																																									$ 14.50	$ 17.75
Tangible Capital [Abstract]
Tangible Equity Units (TEUs) issued during period (units)																																		2,800,000	4,600,000	3,000,000
Senior amortizing notes exchanged for Tangible Equity Units																																		7,200,000
Convertible Subordinated Debt [Abstract]
Fixed conversion ratio (shares per $25)																																																																									1.72414	1.40746
Number of common stock exchanged for debt (shares)																																																															408,790	2,200,000	400,000
Value of convertible debt exchanged for common stock																																							48,100,000
Inducement expense recognized																																							2,000,000
Junior Subordinated Notes [Abstract]
Effective period of debt instrument interest rate																																										10 years
Three-month LIBOR																																															LIBOR
Spread on three-month LIBOR rate (percent)																																										2.45%					0.40%
Unamortized accretion	5,160,000				3,082,000				5,160,000	3,082,000		5,160,000	3,082,000																													(47,100,000)
Secured Debt [Abstract]
Additional borrowings under cash secured loan facilities																																														214,800,000
Long-term debt																								$ 250,000,000													$ 0	$ 9,402,000		$ 9,400,000		$ 53,670,000	$ 51,603,000				$ 22,368,000	$ 227,368,000		$ 19,285,000	$ 8,758,000
Weighted average fixed interest rate of debt (percent)																																																		4.00%

Income Taxes - Narrative (Details) (USD $)	12 Months Ended
Income Taxes - Narrative (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010
Income Tax Disclosure [Line Items]
Federal net operating loss carryforwards	$ 292,600,000
State net operating loss carryforwards	80,400,000
Alternative minimum tax credit	9,800,000
Deferred tax asset valuation allowance	487,263,000	488,217,000
Increase (decrease) in unrecognized tax benefits	(15,200,000)	(15,600,000)
Gross deferred tax assets	546,773,000	551,082,000
Deferred Tax Assets, Net	5,253,000	6,848,000
Unrecognized tax benefits	17,464,000	19,630,000	46,648,000	47,271,000
Accrued interest and penalties	2,600,000	2,500,000
Maximum
Income Tax Disclosure [Line Items]
Limit on operating loss carryforwards and recognition	11,400,000
Limit on operating loss carryforwards and recognition, tax-effected	4,000,000
Gross deferred tax assets	88,400,000
Certain Components Likely To Be Subject To Annual Limitation [Member]
Income Tax Disclosure [Line Items]
Gross deferred tax assets	88,378,000
Certain Components Likely To Be Subject To Annual Limitation [Member] \| Maximum
Income Tax Disclosure [Line Items]
Deferred Tax Assets, Net	443,600,000
Certain Components Likely To Be Subject To Annual Limitation [Member] \| Minimum
Income Tax Disclosure [Line Items]
Gross deferred tax assets	48,900,000
Deferred Tax Assets, Net	$ 404,100,000

Income Taxes - Components of Income Tax Expense (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Income Tax Disclosure [Abstract]
Current federal	$ (4,409)	$ (34,242)	$ (1,963)
Current state	(394)	(143)	319
Deferred federal	1,476	(5,964)	3,728
Deferred state	(162)	2	1,282
Total	$ (3,489)	$ (40,347)	$ 3,366

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted federal tax law to the domestic taxable Income or Loss from continuing operations.

+ References

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+ Details

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted state and local tax law to relevant amounts of taxable Income or Loss from continuing operations.

+ References

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- Definition

The component of total income tax expense for the period comprised of the increase (decrease) during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law.

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- Definition

The component of total income tax expense for the period comprised of the increase (decrease) in the entity's state and local deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the applicable enacted tax laws.

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- Definition

The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to pretax Income or Loss from continuing operations; income tax expense or benefit may include interest and penalties on tax uncertainties based on the entity's accounting policy.

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+ Details

Income Taxes - Effective Income Tax Rate Reconciliation (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Income Tax Disclosure [Abstract]
Income tax computed at statutory rate	$ (12,479)	$ (61,590)	$ (68,886)
State income taxes, net of federal benefit	(684)	(6,055)	(4,613)
Valuation allowance	11,729	59,601	74,047
(Decrease) increase in unrecognized tax benefits	(1,909)	(32,441)	1,511
Other, net	(146)	138	1,307
Total	$ (3,489)	$ (40,347)	$ 3,366

- Definition

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+ Details

- Definition

The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to changes in the valuation allowance for deferred tax assets in the period.

+ References+ Details

- Definition

The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.

+ References+ Details

Income Taxes - Deferred Tax Assets and Liabilities (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Deferred Tax Assets:
Warranty and other reserves	$ 11,559	$ 12,408
Incentive compensation	17,368	16,285
Property, equipment and other assets	2,455	2,647
Federal and state carryforwards	383,508	365,283
Inventory adjustments	114,416	133,843
Uncertain tax positions	14,415	16,331
Other	3,052	4,285
Total deferred tax assets	546,773	551,082
Deferred Tax Liabilities:
Deferred revenues	(54,257)	(56,017)
Total deferred tax liabilities	(54,257)	(56,017)
Net deferred tax assets before valuation allowance	492,516	495,065
Valuation allowance	(487,263)	(488,217)
Net deferred tax assets	$ 5,253	$ 6,848

Income Taxes - Classification of Deferred Tax Assets (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Income Tax Disclosure [Line Items]
Total deferred tax assets	$ 546,773	$ 551,082
Deferred tax liabilities	(54,257)	(56,017)
Net deferred tax assets before valuation allowance	492,516	495,065
Valuation allowance	(487,263)	(488,217)
Deferred Tax Assets, Net	5,253	6,848
Subject To Annual Limitation [Member]
Income Tax Disclosure [Line Items]
Total deferred tax assets	94,258
Generally Not Subject to Annual Limitation [Member]
Income Tax Disclosure [Line Items]
Total deferred tax assets	364,137
Certain Components Likely To Be Subject To Annual Limitation [Member]
Income Tax Disclosure [Line Items]
Total deferred tax assets	$ 88,378

- Definition

Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

+ References+ Details

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of year	$ 19,630	$ 46,648	$ 47,271
Addtitions for (reductions in) in tax positions related to current year	(1,620)	903	(1,624)
Additions for tax positions related to prior years	0	0	1,563
Reductions for tax positions of prior years	0	(27,181)	(252)
Settlements with taxing authorities	0	0	(310)
Lapse of statute of limitations	(546)	(740)	0
Balance at end of year	$ 17,464	$ 19,630	$ 46,648

Contingencies - Warranty (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at beginning of period	$ 15,477	$ 17,916	$ 25,821
Accruals for warranties issued	5,897	6,540	5,665
Changes in liability related to warranties existing in prior periods	(2,856)	(2,677)	(2,790)
Payments made	(6,855)	(6,302)	(10,780)
Balance at end of period	$ 11,663	$ 15,477	$ 17,916

Contingencies - Litigation and Other Matters (Details) (USD $)	12 Months Ended							12 Months Ended
	Sep. 30, 2013 home	Sep. 30, 2012 home	Sep. 30, 2013 Damages from Product Defects [Member] home	Sep. 30, 2013 Performance Bonds	Sep. 30, 2013 Letter of Credit	Sep. 30, 2012 Letter of Credit	Sep. 30, 2013 DPA Liability [Member]	Sep. 30, 2006 First Order New Jersey Department of Environmental Protection - Violation of Permit	Sep. 30, 2006 Second Order New Jersey Department of Environmental Protection - Violation of Permit
Loss Contingencies [Line Items]
Company's Liability Under Deferred Prosecution Agreement, Percentage of Company's Adjusted EBITDA	4.00%
Loss Contingency, Range of Possible Loss, Maximum	$ 55,000,000
Loss Contingency, Damages Paid, Value	16,600,000
Minimum standard product warranty period	1 year
Maximum standard product warranty period	2 years
Number of homes that have not accepted Company's offer to repair	113	174	2
Accrued amounts for litigation and other contingent liabilities	19,900,000	19,400,000					3,600,000
Loss Contingency, Damages Sought, Value								630,000	678,000
Letters of credit secured using cash collateral					25,200,000	24,700,000
Cash collateral in restricted accounts securing letters of credit				$ 160,300,000

Fair Value Measurements - Fair Value Assets Measured on a Non-recurring Basis (Details) (Fair Value, Measurements, Nonrecurring, USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Development projects in progress	$ 0	$ 0
Land held for sale	0
Right to purchase land		0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Development projects in progress	0	0
Land held for sale	0
Right to purchase land		0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Development projects in progress	0	20,857
Land held for sale	4,072
Right to purchase land		1,973
Total
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Development projects in progress	0	20,857
Land held for sale	4,072
Right to purchase land		$ 1,973

Fair Value Measurements - Carrying Values and Estimated Fair Values of Other Financial Assets and Liabilities (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Carrying Amount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt, Fair Value	$ 1,470,530	$ 1,262,072
Carrying Amount \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Senior Notes	1,416,860	1,201,067
Mandatory Convertible Subordinated Notes	0	9,402
Carrying Amount \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Junior Subordinated Notes	53,670	51,603
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt, Fair Value	1,523,574	1,287,813
Fair Value \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Senior Notes	1,469,904	1,228,745
Mandatory Convertible Subordinated Notes	0	7,465
Fair Value \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Junior Subordinated Notes	$ 53,670	$ 51,603

- 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 represents notes payable as of the balance sheet date.

+ References+ Details

Fair Value Measurements - Narrative (Details) (USD $)	12 Months Ended
Fair Value Measurements - Narrative (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Fair Value Disclosures [Abstract]
Impairment of projects in process	$ 59,000	$ 9,500,000
Impairment of land held for sale	2,100,000	800,000
Impairment of joint venture investments	$ 181,000	$ 0

Leases (Details) (USD $)	12 Months Ended
Leases (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Rental expense	$ 4,900,000	$ 5,900,000	$ 11,000,000
2013	3,212,000
2014	2,843,000
2015	2,068,000
2016	1,074,000
2017	233,000
Thereafter	0
Total	$ 9,430,000

- Definition

Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

- Definition

Amount of required minimum rental payments maturing in the next fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

- Definition

Amount of required minimum rental payments maturing in the fifth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

- Definition

Amount of required minimum rental payments maturing in the forth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

- Definition

Amount of required minimum rental payments maturing in the third fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

- Definition

Amount of required minimum rental payments maturing in the second fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

- Definition

Amount of required minimum rental payments maturing after the fifth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References+ Details

Stockholders' Equity (Details) (USD $)	0 Months Ended	12 Months Ended														3 Months Ended		0 Months Ended	3 Months Ended	12 Months Ended	3 Months Ended		12 Months Ended
Stockholders' Equity (Details) (USD $)	Jul. 17, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2013 Minimum	Mar. 31, 2012 Minimum	Sep. 30, 2013 Maximum	Sep. 30, 2013 Convertible Subordinated Debt	Sep. 30, 2012 Convertible Subordinated Debt	Sep. 30, 2013 Tangible Equity Units Senior Notes	Jul. 17, 2012 Tangible Equity Units Senior Notes TEUs	Mar. 31, 2012 Tangible Equity Units Senior Notes TEUs	May 31, 2010 Tangible Equity Units Senior Notes TEUs	Sep. 30, 2013 TEU Senior Amortizing Notes Maturing August 2013 [Member] Senior Notes	Sep. 30, 2012 TEU Senior Amortizing Notes Maturing August 2013 [Member] Senior Notes	Mar. 31, 2012 7 1/2% Mandatory Convertible Subordinated Notes [Member] Convertible Subordinated Debt	Sep. 30, 2013 7 1/2% Mandatory Convertible Subordinated Notes [Member] Convertible Subordinated Debt	Jul. 17, 2012 Common Stock	Sep. 30, 2013 Common Stock	Sep. 30, 2012 Common Stock	Mar. 31, 2013 Common Stock	Mar. 31, 2012 Common Stock	Sep. 30, 2013 Common Stock	Sep. 30, 2012 Common Stock	Sep. 30, 2012 Pre-adjustment shares [Member]	Sep. 30, 2013 Post-adjustment Shares [Member]
Class of Stock [Line Items]
Authorized number of shares		63,000,000	63,000,000																						100,000,000	63,000,000
Shares of common stock exchanged for the 2010 TEUs																			156,975	2,800,000			566,000	4,969,000
Tangible Equity Units (TEUs) issued during period (units)											4,600,000	2,800,000	3,000,000
Percentage of original issuance of 2010 TEUs that were exchanged						94.00%
Amortizing notes outstanding														$ 0	$ 316,000
Number of common stock exchanged for debt (shares)																					408,790	2,200,000	400,000
Value of convertible debt exchanged for common stock																48,100,000
Long-term debt								0	9,402,000								9,400,000
Number of shares in underwritten public offering (shares)																		4,400,000					0	4,400,000
Proceeds from issuance of TEU prepaid stock purchase contracts	171,400,000
Prepaid stock purchase contract settlement factor					1.40746		1.72414
Initial fair value of prepaid stock purchase contracts										88,400,000
Number of shares surrendered by emloyees (shares)		6,147	9,156	10,440
Aggregate value of stock surrendered		$ 121,000	$ 126,000	$ 170,000
382 Ownership Limitation		4.95%

Retirement Plan and Incentive Awards (Details) (USD $)

12 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2011

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value

$ 1,500,000

Employer matching contribution (percentage)

50.00%

Maximum percentage of employee gross pay subject to employer match

6.00%

Total employer contributions during period

1,100,000

1,300,000

1,500,000

Total matching contributions forfeited by plan participants during period

500,000

300,000

200,000

Deferred compensation plan liabilities

25,579,000

24,612,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value

300,000

Intrinsic value of SSARs/stock options vested and expected to vest

1,500,000

Unrecognized compensation cost

1,000,000

2,100,000

Weighted average period to recognize remaining cost

1 year 2 months 12 days

SSARs and Stock Options

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Weighted average expected life of the SSARs / stock options vested and expected to vest

2 years 7 months 12 days

Non-cash stock based compensation expense

900,000

1,500,000

3,400,000

Performance-based restricted stock issued

160,651

109,507

150,853

Dividend yield for the Company

0.00%

Expected price volatitlity

46.15%

44.77%

51.70%

Risk-free interest rate

0.63%

0.90%

1.22%

Performance Shares

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Performance-based restricted stock issued

31,532

Estimated fair value of nonvested stock ($ per share)

$ 5.02

Dividend yield for the Company

0.00%

Risk-free interest rate

0.34%

Restricted Stock

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Unvested restricted stock returned (shares)

(10,502)

^[1]

Nonvested Stock Awards and Performance Shares

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Non-cash stock based compensation expense

2,000,000

2,600,000

3,800,000

Performance-based restricted stock issued

99,413

179,913

150,853

Estimated fair value of nonvested stock ($ per share)

$ 10.95

$ 7.19

$ 23.45

Unvested restricted stock returned (shares)

^[1]

(10,502)

Minimum

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Employee deferral and contribution percentage

1.00%

Minimum | Performance Shares

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Expected price volatitlity

35.60%

Maximum

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Employee deferral and contribution percentage

80.00%

Maximum | Performance Shares

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Expected price volatitlity

60.40%

Beazer Homes USA Inc. Deferred Compensation Plan

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Deferred compensation plan assets

700,000

1,100,000

Deferred compensation plan liabilities

2,300,000

2,400,000

Deferred compensation plan employer contributions during period

$ 215,000

$ 205,000

$ 197,000

2010 Stock Incentive Plan

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Shares of common stock reserved for issuance under plan

900,000

Shares of common stock available for future grants

300,000

[1]	(a) Our former Chief Executive Offer returned 10,502 shares of unvested restricted stock in accordance with his consent agreement with the Securities and Exchange Commission.

Retirement Plan and Incentive Awards - Schedule of Stock Options and SSARs Outstanding and Related Activity (Details) (SSARs and Stock Options, USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
SSARs and Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award, Ssars And Options, Exercisable Number	310,120	247,588	163,076
Shares [Roll Forward]
Outstanding at beginning of period	429,973	375,248	515,671
Granted	160,651	109,507	150,853
Expired	(22,914)	(10,948)	(148,393)
Forfeited	6,245	(43,834)	(142,883)
Outstanding at end of period	560,784	429,973	375,248
Vested or expected to vest in the future	558,519	428,597	367,693
Weighted-Average Exercise Price [Roll Forward]
Outstanding at beginning of period	$ 40.80	$ 48.85	$ 113.45
Granted	$ 13.56	$ 10.80	$ 23.45
Expired	$ 47.65	$ 82.51	$ 270.10
Forfeited	$ 17.93	$ 24.13	$ 25.45
Outstanding at end of period	$ 33.01	$ 40.80	$ 48.85
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	(681)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 10.80
Exercisable at end of period	$ 48.73	$ 58.61	$ 64.65
Vested or expected to vest in the future	$ 33.09	$ 40.88	$ 49.30

Retirement Plan and Incentive Awards - Schedule of Assumptions for Stock Options Granted (Details) (SSARs and Stock Options, USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
SSARs and Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life of options	5 years	5 years	4 years 9 months 18 days
Expected volatility	46.15%	44.77%	51.70%
Expected discrete dividends	0.00%	0.00%	0.00%
Weighted average risk-free interest rate	0.63%	0.90%	1.22%
Weighted average fair value	$ 5.48	$ 4.30	$ 10.50

- Definition

The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.

+ References+ Details

Retirement Plan and Incentive Awards - Schedule of Stock Options and SSARs Outstanding and Exercisable (Details) (USD $) In Millions, except Share data, unless otherwise specified						12 Months Ended
	Sep. 30, 2013	Sep. 30, 2013 SSARs and Stock Options	Sep. 30, 2012 SSARs and Stock Options	Sep. 30, 2011 SSARs and Stock Options	Sep. 30, 2010 SSARs and Stock Options	Sep. 30, 2013 $1 - $20 SSARs and Stock Options	Sep. 30, 2013 $21 - $75 SSARs and Stock Options	Sep. 30, 2013 $76 - $150 SSARs and Stock Options	Sep. 30, 2013 $151 - $220 SSARs and Stock Options	Sep. 30, 2013 $1 - $220 SSARs and Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	$ 0.3
Stock options / SSARs - exercise price range, lower limit						$ 1	$ 21	$ 76	$ 151	$ 1
Stock options / SSARs - exercise price range, upper limit						$ 20	$ 75	$ 150	$ 220	$ 220
Stock options / SSARs outstanding (shares)						357,297	148,271	0	55,216	560,784
Stock options / SSARs outstanding - weighted average contractual remaining life						5 years 8 months 28 days	3 years 10 months 6 days	0 days	6 months 26 days	4 years 8 months 23 days
Stock options / SSARs outstanding - weighted average exercise price ($ per share)		$ 33.01	$ 40.80	$ 48.85	$ 113.45	$ 14.26	$ 26.47	$ 0	$ 171.87	$ 33.01
Stock options / SSARs exercisable (shares)						127,739	127,165	0	55,216	310,120
Stock options / SSARs exercisable - weightedaverage contyractual remaining life						3 years 9 months 26 days	3 years 9 months 7 days	0 days	6 months 26 days	3 years 2 months 19 days
Stock options / SSARs exercisable - weighted average exercise price ($ per share)		$ 48.73	$ 58.61	$ 64.65		$ 17.18	$ 26.95	$ 0	$ 171.87	$ 48.73

Retirement Plan and Incentive Awards - Schedule of Nonvested Stock Awards and Performance Shares (Details) (Nonvested Stock Awards and Performance Shares, USD $)

12 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2011

Nonvested Stock Awards and Performance Shares

Shares [Roll Forward]

Beginning of period

323,335

288,079

367,997

Granted

99,413

179,913

150,853

Vested

(126,124)

(88,497)

(82,740)

Returned

^[1]

10,502

Forfeited

(16,208)

(56,160)

(137,529)

End of period

280,416

323,335

288,079

Weighted-Average Grant Date Fair Value ($ per share) [Roll Forward]

Beginning of period

$ 19.61

$ 33.85

$ 72.05

Granted

$ 10.95

$ 7.19

$ 23.45

Vested

$ 27.59

$ 34.20

$ 104.70

Returned

$ 0.00

^[1]

$ 342.80

Forfeited

$ 30.57

$ 29.97

$ 58.50

End of period

$ 12.32

$ 19.61

$ 33.85

[1]	(a) Our former Chief Executive Offer returned 10,502 shares of unvested restricted stock in accordance with his consent agreement with the Securities and Exchange Commission.

Segment Information (Details) (USD $)

3 Months Ended

12 Months Ended

Sep. 30, 2013

state

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

segment

state

Sep. 30, 2012

Sep. 30, 2011

Segment Reporting Information [Line Items]

Number of operating segments

Number of states with active operations

Revenue

Revenue

$ 370,931,000

$ 254,555,000

$ 191,643,000

$ 188,548,000

$ 1,287,577,000

$ 1,005,677,000

$ 742,405,000

Operating Income / (Loss)

Total operating loss

22,079,000

8,472,000

311,000

(3,601,000)

(6,510,000)

(21,155,000)

(17,694,000)

(16,699,000)

27,261,000

(62,058,000)

(132,245,000)

Equity in income (loss) of unconsolidated entities

(113,000)

304,000

560,000

(Loss) gain on extinguishment of debt

(998,000)

(3,638,000)

(42,350,000)

(2,747,000)

(4,636,000)

(45,097,000)

(2,909,000)

Other expense, net

(58,165,000)

(69,119,000)

(62,224,000)

Loss from continuing operations before income taxes

(35,653,000)

(175,970,000)

(196,818,000)

Depreciation and amortization

Depreciation and amortization

12,784,000

13,510,000

10,253,000

Capital Expenditures

Capital Expenditures

10,761,000

17,363,000

20,514,000

Assets

Assets

1,986,789,000

1,982,218,000

1,986,789,000

1,982,218,000

Operating Segments

Operating Income / (Loss)

Total operating loss

122,784,000

38,885,000

(20,259,000)

Depreciation and amortization

Depreciation and amortization

10,467,000

10,556,000

7,226,000

West

Revenue

Revenue

547,636,000

391,648,000

233,133,000

Operating Income / (Loss)

Total operating loss

59,084,000

15,147,000

(28,406,000)

Depreciation and amortization

Depreciation and amortization

5,305,000

4,980,000

3,651,000

Capital Expenditures

Capital Expenditures

4,835,000

3,031,000

4,041,000

Assets

Assets

680,346,000

618,805,000

680,346,000

618,805,000

East

Revenue

Revenue

483,685,000

402,466,000

343,826,000

Operating Income / (Loss)

Total operating loss

40,670,000

9,152,000

11,611,000

Depreciation and amortization

Depreciation and amortization

3,479,000

3,536,000

2,621,000

Capital Expenditures

Capital Expenditures

1,915,000

3,532,000

2,051,000

Assets

Assets

369,937,000

320,404,000

369,937,000

320,404,000

Southeast

Revenue

Revenue

256,256,000

210,449,000

165,107,000

Operating Income / (Loss)

Total operating loss

23,030,000

14,815,000

(2,740,000)

Depreciation and amortization

Depreciation and amortization

1,683,000

1,710,000

885,000

Capital Expenditures

Capital Expenditures

1,311,000

1,814,000

1,631,000

Assets

Assets

228,814,000

160,868,000

228,814,000

160,868,000

Pre-Owned Segment

Revenue

Revenue

1,114,000

339,000

Operating Income / (Loss)

Total operating loss

(229,000)

(724,000)

Depreciation and amortization

Depreciation and amortization

330,000

69,000

Capital Expenditures

Capital Expenditures

^[1]

7,933,000

^[1]

11,415,000

^[1]

Corporate and unallocated

Operating Income / (Loss)

Total operating loss

(95,523,000)

^[2]

(100,943,000)

^[2]

(111,986,000)

^[2]

Depreciation and amortization

Depreciation and amortization

2,317,000

^[2]

2,954,000

^[2]

3,027,000

^[2]

Capital Expenditures

Capital Expenditures

2,700,000

1,053,000

1,376,000

Assets

Assets

707,692,000

^[3]

882,141,000

^[3]

707,692,000

^[3]

882,141,000

^[3]

$ 11,000,000

[1]	Capital expenditures represent the purchase of previously owned homes through May 2, 2012 and September 30, 2011, respectively.
[2]	Corporate and unallocated includes amortization of capitalized interest and numerous shared services functions that benefit all segments, the costs of which are not allocated to the operating segments reported above including information technology, national sourcing and purchasing, treasury, corporate finance, legal, branding and other national marketing costs. For the fiscal year ended September 30, 2012, corporate and unallocated also includes an $11 million recovery related to old water intrusion warranty and related legal expenditures.
[3]	Primarily consists of cash and cash equivalents, consolidated inventory not owned, deferred taxes, capitalized interest and other items that are not allocated to the segments.

Supplemental Guarantor Information - Consolidating Balance Sheet Information (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010
Condensed Financial Statements, Captions [Line Items]
Beazer homes' ownership interest in guarantor subsidiaries	100.00%
ASSETS
Cash and cash equivalents	$ 504,459	$ 487,795	$ 370,403	$ 537,121
Restricted cash	48,978	253,260
Accounts receivable (net of allowance of $1,651 and $2,235, respectively)	22,342	24,599
Income tax receivable	2,813	6,372
Owned inventory	1,304,694	1,099,132
Consolidated inventory not owned	9,124	12,420
Investments in unconsolidated entities	44,997	42,078
Deferred tax assets, net	5,253	6,848
Property, plant and equipment, net	17,000	18,974
Investments in subsidiaries	0	0
Intercompany	0	0
Other assets	27,129	30,740
Total assets	1,986,789	1,982,218
LIABILITIES AND STOCKHOLDERS' EQUITY
Trade accounts payable	83,800	69,268
Other liabilities	145,623	147,718
Intercompany	0	0
Obligations related to land not owned under option agreements	4,633	4,787
Total debt (net of discounts of $3,082 and $23,243, respectively)	1,512,183	1,498,198
Total liabilities	1,746,239	1,719,971
Stockholders' equity	240,550	262,247	198,380	397,101
Total liabilities and stockholders' equity	1,986,789	1,982,218
Beazer Homes USA, Inc.
ASSETS
Cash and cash equivalents	499,341	481,394	360,723	530,847
Restricted cash	47,873	252,900
Accounts receivable (net of allowance of $1,651 and $2,235, respectively)	0	0
Income tax receivable	2,813	6,372
Owned inventory	0	0
Consolidated inventory not owned	0	0
Investments in unconsolidated entities	773	773
Deferred tax assets, net	5,253	6,848
Property, plant and equipment, net	0	0
Investments in subsidiaries	123,600	63,120
Intercompany	1,088,949	969,425
Other assets	19,602	21,307
Total assets	1,788,204	1,802,139
LIABILITIES AND STOCKHOLDERS' EQUITY
Trade accounts payable	0	0
Other liabilities	52,009	49,354
Intercompany	2,747	1,098
Obligations related to land not owned under option agreements	0	0
Total debt (net of discounts of $3,082 and $23,243, respectively)	1,492,898	1,489,440
Total liabilities	1,547,654	1,539,892
Stockholders' equity	240,550	262,247
Total liabilities and stockholders' equity	1,788,204	1,802,139
Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	6,324	8,215	10,488	8,343
Restricted cash	1,105	360
Accounts receivable (net of allowance of $1,651 and $2,235, respectively)	22,339	24,594
Income tax receivable	0	0
Owned inventory	1,304,694	1,099,132
Consolidated inventory not owned	9,124	12,420
Investments in unconsolidated entities	44,224	41,305
Deferred tax assets, net	0	0
Property, plant and equipment, net	17,000	18,974
Investments in subsidiaries	0	0
Intercompany	0	0
Other assets	7,147	7,783
Total assets	1,411,957	1,212,783
LIABILITIES AND STOCKHOLDERS' EQUITY
Trade accounts payable	83,800	69,268
Other liabilities	92,384	96,389
Intercompany	1,091,792	973,788
Obligations related to land not owned under option agreements	4,633	4,787
Total debt (net of discounts of $3,082 and $23,243, respectively)	19,285	8,758
Total liabilities	1,291,894	1,152,990
Stockholders' equity	120,063	59,793
Total liabilities and stockholders' equity	1,411,957	1,212,783
Non-Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	1,637	646	418	200
Restricted cash	0	0
Accounts receivable (net of allowance of $1,651 and $2,235, respectively)	3	5
Income tax receivable	0	0
Owned inventory	0	0
Consolidated inventory not owned	0	0
Investments in unconsolidated entities	0	0
Deferred tax assets, net	0	0
Property, plant and equipment, net	0	0
Investments in subsidiaries	0	0
Intercompany	2,747	3,001
Other assets	380	1,650
Total assets	4,767	5,302
LIABILITIES AND STOCKHOLDERS' EQUITY
Trade accounts payable	0	0
Other liabilities	1,230	1,975
Intercompany	0	0
Obligations related to land not owned under option agreements	0	0
Total debt (net of discounts of $3,082 and $23,243, respectively)	0	0
Total liabilities	1,230	1,975
Stockholders' equity	3,537	3,327
Total liabilities and stockholders' equity	4,767	5,302
Consolidating Adjustments
ASSETS
Cash and cash equivalents	(2,843)	(2,460)	(1,226)	(2,269)
Restricted cash	0	0
Accounts receivable (net of allowance of $1,651 and $2,235, respectively)	0	0
Income tax receivable	0	0
Owned inventory	0	0
Consolidated inventory not owned	0	0
Investments in unconsolidated entities	0	0
Deferred tax assets, net	0	0
Property, plant and equipment, net	0	0
Investments in subsidiaries	(123,600)	(63,120)
Intercompany	(1,091,696)	(972,426)
Other assets	0	0
Total assets	(1,218,139)	(1,038,006)
LIABILITIES AND STOCKHOLDERS' EQUITY
Trade accounts payable	0	0
Other liabilities	0	0
Intercompany	(1,094,539)	(974,886)
Obligations related to land not owned under option agreements	0	0
Total debt (net of discounts of $3,082 and $23,243, respectively)	0	0
Total liabilities	(1,094,539)	(974,886)
Stockholders' equity	(123,600)	(63,120)
Total liabilities and stockholders' equity	$ (1,218,139)	$ (1,038,006)

Supplemental Guarantor Information - Consolidating Balance Sheet Information Parentheticals (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Allowances for accounts receivable	$ 1,651	$ 2,235
Discounts on total debt	$ 5,160	$ 3,082

- Definition

The amount of debt discount that was originally recognized at the issuance of the instrument that has yet to be amortized.

+ References+ Details

Supplemental Guarantor Information - Consolidating Statement of Operations (Details) (USD $)	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Condensed Financial Statements, Captions [Line Items]
Total revenue					$ 370,931,000	$ 254,555,000	$ 191,643,000	$ 188,548,000	$ 1,287,577,000	$ 1,005,677,000	$ 742,405,000
Home construction and land sales expenses									1,070,814,000	888,379,000	661,851,000
Inventory impairments and option contract abandonments	404,000	0	2,025,000	204,000	1,718,000	5,819,000	1,170,000	3,503,000	2,633,000	12,210,000	32,459,000
Gross profit	80,046,000	54,115,000	43,885,000	36,084,000	41,398,000	21,231,000	20,190,000	22,269,000	214,130,000	105,088,000	48,095,000
Commissions									52,922,000	43,585,000	32,711,000
General and administrative expenses									121,163,000	110,051,000	137,376,000
Depreciation and amortization									12,784,000	13,510,000	10,253,000
Operating loss	22,079,000	8,472,000	311,000	(3,601,000)	(6,510,000)	(21,155,000)	(17,694,000)	(16,699,000)	27,261,000	(62,058,000)	(132,245,000)
Equity in income (loss) of unconsolidated entities									(113,000)	304,000	560,000
(Loss) gain on extinguishment of debt	(998,000)	0	(3,638,000)	0	(42,350,000)	0	(2,747,000)	0	(4,636,000)	(45,097,000)	(2,909,000)
Other (loss) income, net									(58,165,000)	(69,119,000)	(62,224,000)
Loss from continuing operations before income taxes									(35,653,000)	(175,970,000)	(196,818,000)
(Benefit from) provisions for income taxes									(3,489,000)	(40,347,000)	3,366,000
Equity in loss of subsidiaries									0	0	0
Loss from continuing operations	11,328,000	(5,442,000)	(19,111,000)	(18,939,000)	(60,399,000)	(38,056,000)	(37,866,000)	698,000	(32,164,000)	(135,623,000)	(200,184,000)
Loss from discontinued operations, net of tax									(1,704,000)	(9,703,000)	(4,675,000)
Equity in loss of subsidiaries									0	0	0
Net loss									(33,868,000)	(145,326,000)	(204,859,000)
Beazer Homes USA, Inc.
Condensed Financial Statements, Captions [Line Items]
Total revenue									0	0	0
Home construction and land sales expenses									41,246,000	60,952,000	46,382,000
Inventory impairments and option contract abandonments									0	275,000	1,907,000
Gross profit									(41,246,000)	(61,227,000)	(48,289,000)
Commissions									0	0	0
General and administrative expenses									0	0	0
Depreciation and amortization									0	0	0
Operating loss									(41,246,000)	(61,227,000)	(48,289,000)
Equity in income (loss) of unconsolidated entities									0	0	0
(Loss) gain on extinguishment of debt									(4,636,000)	(45,097,000)	(2,909,000)
Other (loss) income, net									(59,458,000)	(71,474,000)	(73,440,000)
Loss from continuing operations before income taxes									(105,340,000)	(177,798,000)	(124,638,000)
(Benefit from) provisions for income taxes									(10,765,000)	(68,026,000)	(46,540,000)
Equity in loss of subsidiaries									62,411,000	(25,851,000)	(122,086,000)
Loss from continuing operations									(32,164,000)	(135,623,000)	(200,184,000)
Loss from discontinued operations, net of tax									0	0	0
Equity in loss of subsidiaries									(1,704,000)	(9,703,000)	(4,675,000)
Net loss									(33,868,000)	(145,326,000)	(204,859,000)
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Total revenue									1,287,577,000	1,005,677,000	742,405,000
Home construction and land sales expenses									1,030,304,000	828,368,000	616,571,000
Inventory impairments and option contract abandonments									2,633,000	11,935,000	30,552,000
Gross profit									254,640,000	165,374,000	95,282,000
Commissions									52,922,000	43,585,000	32,711,000
General and administrative expenses									121,035,000	109,937,000	137,261,000
Depreciation and amortization									12,784,000	13,510,000	10,253,000
Operating loss									67,899,000	(1,658,000)	(84,943,000)
Equity in income (loss) of unconsolidated entities									(113,000)	304,000	560,000
(Loss) gain on extinguishment of debt									0	0	0
Other (loss) income, net									1,278,000	2,328,000	11,145,000
Loss from continuing operations before income taxes									69,064,000	974,000	(73,238,000)
(Benefit from) provisions for income taxes									7,058,000	27,380,000	49,536,000
Equity in loss of subsidiaries									0	0	0
Loss from continuing operations									62,006,000	(26,406,000)	(122,774,000)
Loss from discontinued operations, net of tax									(1,736,000)	(9,695,000)	(4,672,000)
Equity in loss of subsidiaries									0	0	0
Net loss									60,270,000	(36,101,000)	(127,446,000)
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Total revenue									736,000	941,000	1,102,000
Home construction and land sales expenses									0	0	0
Inventory impairments and option contract abandonments									0	0	0
Gross profit									736,000	941,000	1,102,000
Commissions									0	0	0
General and administrative expenses									128,000	114,000	115,000
Depreciation and amortization									0	0	0
Operating loss									608,000	827,000	987,000
Equity in income (loss) of unconsolidated entities									0	0	0
(Loss) gain on extinguishment of debt									0	0	0
Other (loss) income, net									15,000	27,000	71,000
Loss from continuing operations before income taxes									623,000	854,000	1,058,000
(Benefit from) provisions for income taxes									218,000	299,000	370,000
Equity in loss of subsidiaries									0	0	0
Loss from continuing operations									405,000	555,000	688,000
Loss from discontinued operations, net of tax									32,000	(8,000)	(3,000)
Equity in loss of subsidiaries									0	0	0
Net loss									437,000	547,000	685,000
Consolidating Adjustments
Condensed Financial Statements, Captions [Line Items]
Total revenue									(736,000)	(941,000)	(1,102,000)
Home construction and land sales expenses									(736,000)	(941,000)	(1,102,000)
Inventory impairments and option contract abandonments									0	0	0
Gross profit									0	0	0
Commissions									0	0	0
General and administrative expenses									0	0	0
Depreciation and amortization									0	0	0
Operating loss									0	0	0
Equity in income (loss) of unconsolidated entities									0	0	0
(Loss) gain on extinguishment of debt									0	0	0
Other (loss) income, net									0	0	0
Loss from continuing operations before income taxes									0	0	0
(Benefit from) provisions for income taxes									0	0	0
Equity in loss of subsidiaries									(62,411,000)	25,851,000	122,086,000
Loss from continuing operations									(62,411,000)	25,851,000	122,086,000
Loss from discontinued operations, net of tax									0	0	0
Equity in loss of subsidiaries									1,704,000	9,703,000	4,675,000
Net loss									$ (60,707,000)	$ 35,554,000	$ 126,761,000

Supplemental Guarantor Information - Consolidating Statements of Cash Flows (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	$ (174,642,000)	$ (20,845,000)	$ (178,936,000)
Cash flows from investing activities:
Capital expenditures	(10,761,000)	(17,363,000)	(20,514,000)
Investments in unconsolidated entities	(3,879,000)	(2,407,000)	(1,924,000)
Return of capital from unconsolidated entities	510,000	610,000	0
Increases in restricted cash	(4,790,000)	(3,260,000)	(250,839,000)
Decreases in restricted cash	209,072,000	27,058,000	12,981,000
Net Cash Provided by (Used in) Investing Activities	190,152,000	4,638,000	(260,296,000)
Cash flows from financing activities:
Repayment of debt	(184,723,000)	(290,387,000)	(215,376,000)
Proceeds from issuance of new debt	397,082,000	300,000,000	246,387,000
Proceeds from Issuance of Secured Debt	0	0	247,368,000
Repayments of Secured Debt	(205,000,000)	(20,000,000)	0
Debt issuance costs	(5,548,000)	(10,845,000)	(5,172,000)
Proceeds from issuance of common stock, net	0	60,340,000	0
Proceeds from issuance of TEU prepaid stock purchase contracts, net	0	88,361,000	0
Proceeds From Issuance of TEU Amortizing Notes	0	23,500,000	0
Settlement of unconsolidated entity debt obligation	(500,000)	(15,862,000)	0
Payments for other financing activities	(157,000)	(1,508,000)	(693,000)
Dividends paid		0	0
Advances to/from subsidiaries	0	0	0
Cash and cash equivalents at beginning of period	487,795,000	370,403,000	537,121,000
Cash and cash equivalents at end of period	504,459,000	487,795,000	370,403,000
Net Cash Provided by (Used in) Financing Activities	1,154,000	133,599,000	272,514,000
Cash and Cash Equivalents, Period Increase (Decrease)	16,664,000	117,392,000	(166,718,000)
Beazer Homes USA, Inc.
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(89,306,000)	(110,429,000)	(53,850,000)
Cash flows from investing activities:
Capital expenditures	0	0	0
Investments in unconsolidated entities	0	0	0
Return of capital from unconsolidated entities	0	0
Increases in restricted cash	(3,460,000)	(2,100,000)	(249,728,000)
Decreases in restricted cash	208,487,000	25,919,000	11,832,000
Net Cash Provided by (Used in) Investing Activities	205,027,000	23,819,000	(237,896,000)
Cash flows from financing activities:
Repayment of debt	(184,250,000)	(289,063,000)	(214,005,000)
Proceeds from issuance of new debt	397,082,000	300,000,000	246,387,000
Proceeds from Issuance of Secured Debt			247,368,000
Repayments of Secured Debt	(205,000,000)	(20,000,000)
Debt issuance costs	(5,548,000)	(10,845,000)	(5,172,000)
Proceeds from issuance of common stock, net		60,340,000
Proceeds from issuance of TEU prepaid stock purchase contracts, net		88,361,000
Proceeds From Issuance of TEU Amortizing Notes		23,500,000
Settlement of unconsolidated entity debt obligation	0	(15,862,000)
Payments for other financing activities	(157,000)	(1,508,000)	(693,000)
Dividends paid		2,300,000	850,000
Advances to/from subsidiaries	(99,901,000)	70,058,000	(153,113,000)
Cash and cash equivalents at beginning of period	481,394,000	360,723,000	530,847,000
Cash and cash equivalents at end of period	499,341,000	481,394,000	360,723,000
Net Cash Provided by (Used in) Financing Activities	(97,774,000)	207,281,000	121,622,000
Cash and Cash Equivalents, Period Increase (Decrease)	17,947,000	120,671,000	(170,124,000)
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(86,300,000)	88,806,000	(126,090,000)
Cash flows from investing activities:
Capital expenditures	(10,761,000)	(17,363,000)	(20,514,000)
Investments in unconsolidated entities	(3,879,000)	(2,407,000)	(1,924,000)
Return of capital from unconsolidated entities	510,000	610,000
Increases in restricted cash	(1,330,000)	(1,160,000)	(1,111,000)
Decreases in restricted cash	585,000	1,139,000	1,149,000
Net Cash Provided by (Used in) Investing Activities	(14,875,000)	(19,181,000)	(22,400,000)
Cash flows from financing activities:
Repayment of debt	(473,000)	(1,324,000)	(1,371,000)
Proceeds from issuance of new debt	0	0	0
Proceeds from Issuance of Secured Debt			0
Repayments of Secured Debt	0	0
Debt issuance costs	0	0	0
Proceeds from issuance of common stock, net		0
Proceeds from issuance of TEU prepaid stock purchase contracts, net		0
Proceeds From Issuance of TEU Amortizing Notes		0
Settlement of unconsolidated entity debt obligation	(500,000)	0
Payments for other financing activities	0	0	0
Dividends paid		0	0
Advances to/from subsidiaries	100,257,000	(70,574,000)	152,006,000
Cash and cash equivalents at beginning of period	8,215,000	10,488,000	8,343,000
Cash and cash equivalents at end of period	6,324,000	8,215,000	10,488,000
Net Cash Provided by (Used in) Financing Activities	99,284,000	(71,898,000)	150,635,000
Cash and Cash Equivalents, Period Increase (Decrease)	(1,891,000)	(2,273,000)	2,145,000
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	964,000	778,000	1,004,000
Cash flows from investing activities:
Capital expenditures	0	0	0
Investments in unconsolidated entities	0	0	0
Return of capital from unconsolidated entities	0	0
Increases in restricted cash	0	0	0
Decreases in restricted cash	0	0	0
Net Cash Provided by (Used in) Investing Activities	0	0	0
Cash flows from financing activities:
Repayment of debt	0	0	0
Proceeds from issuance of new debt	0	0	0
Proceeds from Issuance of Secured Debt			0
Repayments of Secured Debt	0	0
Debt issuance costs	0	0	0
Proceeds from issuance of common stock, net		0
Proceeds from issuance of TEU prepaid stock purchase contracts, net		0
Proceeds From Issuance of TEU Amortizing Notes		0
Settlement of unconsolidated entity debt obligation	0	0
Payments for other financing activities	0	0	0
Dividends paid		(2,300,000)	(850,000)
Advances to/from subsidiaries	27,000	1,750,000	64,000
Cash and cash equivalents at beginning of period	646,000	418,000	200,000
Cash and cash equivalents at end of period	1,637,000	646,000	418,000
Net Cash Provided by (Used in) Financing Activities	27,000	(550,000)	(786,000)
Cash and Cash Equivalents, Period Increase (Decrease)	991,000	228,000	218,000
Consolidating Adjustments
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	0	0	0
Cash flows from investing activities:
Capital expenditures	0	0	0
Investments in unconsolidated entities	0	0	0
Return of capital from unconsolidated entities	0	0
Increases in restricted cash	0	0	0
Decreases in restricted cash	0	0	0
Net Cash Provided by (Used in) Investing Activities	0	0	0
Cash flows from financing activities:
Repayment of debt	0	0	0
Proceeds from issuance of new debt	0	0	0
Proceeds from Issuance of Secured Debt			0
Repayments of Secured Debt	0	0
Debt issuance costs	0	0	0
Proceeds from issuance of common stock, net		0
Proceeds from issuance of TEU prepaid stock purchase contracts, net		0
Proceeds From Issuance of TEU Amortizing Notes		0
Settlement of unconsolidated entity debt obligation	0	0
Payments for other financing activities	0	0	0
Dividends paid		0	0
Advances to/from subsidiaries	(383,000)	(1,234,000)	1,043,000
Cash and cash equivalents at beginning of period	(2,460,000)	(1,226,000)	(2,269,000)
Cash and cash equivalents at end of period	(2,843,000)	(2,460,000)	(1,226,000)
Net Cash Provided by (Used in) Financing Activities	(383,000)	(1,234,000)	1,043,000
Cash and Cash Equivalents, Period Increase (Decrease)	$ (383,000)	$ (1,234,000)	$ 1,043,000

Discontinued Operations - Results of Discontinued Operations (Details) (USD $)
In Thousands, unless otherwise specified

3 Months Ended

12 Months Ended

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2011

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Home construction and land sales expenses

$ 1,070,814

$ 888,379

$ 661,851

Inventory impairments and lot option abandonments

404

2,025

204

1,718

5,819

1,170

3,503

2,633

12,210

32,459

Gross profit

80,046

54,115

43,885

36,084

41,398

21,231

20,190

22,269

214,130

105,088

48,095

Commissions

52,922

43,585

32,711

General and administrative expenses

121,163

110,051

137,376

Depreciation and amortization

12,784

13,510

10,253

Operating Income (Loss)

22,079

8,472

311

(3,601)

(6,510)

(21,155)

(17,694)

(16,699)

27,261

(62,058)

(132,245)

Other (loss) income, net

(58,165)

(69,119)

(62,224)

(Benefit from) provisions for income taxes

(3,489)

(40,347)

3,366

Loss from discontinued operations, net of tax

(1,704)

(9,703)

(4,675)

Discontinued Operations

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Total revenue

288

6,029

42,806

Home construction and land sales expenses

(319)

6,057

38,157

Inventory impairments and lot option abandonments

579

2,906

Gross profit

590

(607)

1,743

Commissions

217

1,167

General and administrative expenses

2,566

^[1]

9,206

^[1]

4,270

^[1]

Depreciation and amortization

455

Operating Income (Loss)

(1,976)

(10,065)

(4,149)

Other (loss) income, net

(38)

(463)

Loss from discontinued operations before income taxes

(1,899)

(10,103)

(4,612)

(Benefit from) provisions for income taxes

(195)

(400)

Loss from discontinued operations, net of tax

$ (1,704)

$ (9,703)

$ (4,675)

[1]

General and administrative expenses for the fiscal year ended September 30, 2012 primarily includes expense for the wind-down of our NW Florida operations, legal fees and potential liability related to outstanding litigation and other matters in Denver, Colorado and legal fees and other expenses related to BMC's settlement agreements related to our prior mortgage operations.

Selected Quarterly Financial Data (Details) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Quarterly Financial Information Disclosure [Abstract]
Total revenue					$ 370,931	$ 254,555	$ 191,643	$ 188,548	$ 1,287,577	$ 1,005,677	$ 742,405
Gross Profit	80,046	54,115	43,885	36,084	41,398	21,231	20,190	22,269	214,130	105,088	48,095
Operating Income (Loss)	22,079	8,472	311	(3,601)	(6,510)	(21,155)	(17,694)	(16,699)	27,261	(62,058)	(132,245)
Income (Loss) from Continuing Operations Attributable to Parent	11,328	(5,442)	(19,111)	(18,939)	(60,399)	(38,056)	(37,866)	698	(32,164)	(135,623)	(200,184)
Income (Loss) from Continuing Operations, Per Basic Share	$ 0.46	$ (0.22)	$ (0.78)	$ (0.78)	$ (2.57)	$ (1.92)	$ (2.41)	$ 0.05
Income (Loss) from Continuing Operations, Per Diluted Share	$ 0.36	$ (0.22)	$ (0.78)	$ (0.78)	$ (2.57)	$ (1.92)	$ (2.41)	$ 0.04
Gains (Losses) on Extinguishment of Debt	(998)	0	(3,638)	0	(42,350)	0	(2,747)	0	(4,636)	(45,097)	(2,909)
Inventory impairments and lot option abandonments	$ 404	$ 0	$ 2,025	$ 204	$ 1,718	$ 5,819	$ 1,170	$ 3,503	$ 2,633	$ 12,210	$ 32,459

- Definition

Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

+ References+ Details

- Definition

Amount of income (loss) from continuing operations attributable to the parent. Also defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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The amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

- Definition

Charge to cost of goods sold that represents the reduction of the carrying amount of inventory, generally attributable to obsolescence or market conditions.

+ References+ Details