. during the fiscal year ended september 30 , 2005 , the company announced plans to continue to consolidate and eliminate certain administrative functions , and to outsource a significant portion of the company 2019s information technology activities ( the 201cfiscal 2005 initiatives 201d ) . the company plans to have successfully completed the outsourcing of such information technology activities by the end of fiscal 2006 . during the fiscal year ended september 30 , 2005 , the company recorded $ 13