6. Placement Service Revenues

The provision for falloffs and refunds, reflected in the consolidated statements of comprehensive income (loss) as a reduction of placement service revenue, was $355,000 and $186,000 for the three months ended June 30, 2012 and 2011, respectively, and $719,000 and $547,000 for the nine months ended June 30, 2012 and 2011, respectively.