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STOCK-BASED COMPENSATION (Tables) | 9 Months Ended
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Jun. 30, 2021
Share-based Payment Arrangement [Abstract] |
Schedule of Compensation Cost for Stock-Based Payment Arrangements | A summary of compensation cost for stock-based payment arrangements recognized in drilling services operating expense, research and development expense and selling, general and administrative expense on our Unaudited Condensed Consolidated Statements of Operations is as follows:
| Three Months Ended June 30, |  | Nine Months Ended June 30,
(in thousands) | 2021 |  | 2020 |  | 2021 |  | 2020
Stock-based compensation expense |  |  |  |  |  |  |
Drilling services operating | $ | 1,362 |  |  | $ | 2,212 |  |  | $ | 4,654 |  |  | $ | 7,098 |
Research and development | 351 |  |  | 160 |  |  | 958 |  |  | 506 |
Selling, general and administrative | 5,250 |  |  | 8,736 |  |  | 15,628 |  |  | 24,454 |
| $ | 6,963 |  |  | $ | 11,108 |  |  | $ | 21,240 |  |  | $ | 32,058 |
Schedule of Restricted Stock Awards and Performance Share Units and Changes in Restricted Stock and Performance Share Units Outstanding | A summary of the status of our restricted stock awards as of June 30, 2021 and changes in non-vested restricted stock outstanding during the nine months then ended is presented below:
(in thousands, except per share amounts) | Shares (1) |  | Weighted Average Grant Date Fair Value per Share
Non-vested restricted stock outstanding at September 30, 2020 | 1,280 |  |  | $ | 49.81 |
Granted | 698 |  |  | 25.60 |
Vested (2) | (534) |  |  | 51.79 |
Forfeited | (27) |  |  | 35.49 |
Non-vested restricted stock outstanding at June 30, 2021 | 1,417 |  |  | $ | 37.38 |
(1) Restricted stock shares include restricted phantom stock units under our Director Deferred Compensation Plan. These phantom stock units confer the economic benefits of owning company stock without the actual ownership, transfer or issuance of any shares. During the nine months ended June 30, 2021, 18,906 restricted phantom stock units were granted and 20,616 restricted phantom stock units vested during the same period. (2) The number of restricted stock awards vested includes shares that we withheld on behalf of our employees to satisfy the statutory tax withholding requirements. A summary of the status of our performance-vested restricted share units (performance units) as of June 30, 2021 and changes in non-vested performance units outstanding during the nine months then ended is presented below:
(in thousands, except per share amounts) | Performance Units |  | Weighted Average Grant Date Fair Value per Performance Unit
Non-vested performance units outstanding at September 30, 2020 | 337 |  |  | $ | 51.09 |
Granted | 313 |  |  | 29.77 |
Dividend equivalent right performance units credited | 54 |  |  | 50.65 |
Forfeited | (11) |  |  | 43.40 |
Non-vested performance units outstanding at June 30, 2021 (1) | 693 |  |  | $ | 41.55 |
(1) Of the total non-vested performance units at the end of the period, specified performance criteria has been achieved with respect to 87,626 performance units which is calculated based on the payout percentage for the completed performance period. The vesting and number of the remainder of non-vested performance units reflected at the end of the period is contingent upon our achievement of specified target performance criteria. If we meet the specified maximum performance criteria, approximately 468,303 additional performance units could vest or become eligible to vest.

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- Definition Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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- Definition Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year. + References No definition available. + Details
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