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SHAREHOLDERS' EQUITY (Tables) | 12 Months Ended
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Sep. 30, 2019
Stockholders' Equity Note [Abstract] |
Components of Accumulated Other Comprehensive Income (Loss) | Components of accumulated other comprehensive income (loss) were as follows:
| September 30,
(in thousands) | 2019 |  | 2018 |  | 2017
Pre-tax amounts: |  |  |  |  |
Unrealized appreciation on securities (1) | $ | — |  |  | $ | 44,023 |  |  | $ | 31,700 |
Unrealized actuarial loss | (37,084 | ) |  | (21,693 | ) |  | (28,873 | )
| $ | (37,084 | ) |  | $ | 22,330 |  |  | $ | 2,827 |
After-tax amounts: |  |  |  |  |
Unrealized appreciation on securities (1) | $ | — |  |  | $ | 29,071 |  |  | $ | 20,070 |
Unrealized actuarial loss | (28,635 | ) |  | (12,521 | ) |  | (17,770 | )
| $ | (28,635 | ) |  | $ | 16,550 |  |  | $ | 2,300 |
(1) As disclosed in Note 2—Summary of Significant Accounting Policies, Risks and Uncertainties, we adopted ASU No. 2016-01 on October 1, 2018. The standard requires that changes in the fair value of our equity investments must be recognized in net income.
Summary of Changes in Accumulated Other Comprehensive Income (Loss) | The following is a summary of the changes in accumulated other comprehensive income (loss), net of tax, by component for the fiscal year ended September 30, 2019:
(in thousands) | Unrealized Appreciation on Equity Securities |  | Defined Benefit Pension Plan |  | Total
Balance at September 30, 2018 | $ | 29,071 |  |  | $ | (12,521 | ) |  | $ | 16,550 |
Adoption of ASU No. 2016-01 (1) | (29,071 | ) |  | — |  |  | (29,071 | )
Adoption of ASU No. 2018-02 (2) | — |  |  | (4,239 | ) |  | (4,239 | )
| — |  |  | (16,760 | ) |  | (16,760 | )
Activity during the period |  |  |  |  |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | (11,875 | ) |  | (11,875 | )
Net current-period other comprehensive loss | — |  |  | (11,875 | ) |  | (11,875 | )
Balance at September 30, 2019 | $ | — |  |  | $ | (28,635 | ) |  | $ | (28,635 | )
(1) | As disclosed in Note 2—Summary of Significant Accounting Policies, Risks and Uncertainties, we adopted ASU No. 2016-01 on October 1, 2018. The transition provisions enforced upon adoption require any unrealized gains or losses as of October 1, 2018 to be recognized in the beginning balance of equity.
(2) As disclosed in Note 2—Summary of Significant Accounting Policies, Risks and Uncertainties, we adopted ASU No. 2018-02 as of June 30, 2019. The standard permits the reclassification of certain income tax effects of the Tax Reform Act from Accumulated Other Comprehensive Income (Loss) to Retained Earnings.

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