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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, RELATED RISKS AND UNCERTAINTIES (Tables) | 12 Months Ended
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Sep. 30, 2023
Accounting Policies [Abstract] |
Schedule of Cash and Cash Equivalents | Cash, cash equivalents, and restricted cash are reflected on the Consolidated Balance Sheets as follows:
| September 30,
(in thousands) | 2023 |  | 2022 |  | 2021
Cash and cash equivalents | $ | 257,174 |  |  | $ | 232,131 |  |  | $ | 917,534 |
Restricted cash | 59,064 |  |  | 36,246 |  |  | 18,350 |
Restricted cash - long-term: |  |  |  |  |
Other assets, net | — |  |  | 632 |  |  | 832 |
Total cash, cash equivalents, and restricted cash | $ | 316,238 |  |  | $ | 269,009 |  |  | $ | 936,716 |
Schedule of Restricted Cash and Cash Equivalents | Cash, cash equivalents, and restricted cash are reflected on the Consolidated Balance Sheets as follows:
| September 30,
(in thousands) | 2023 |  | 2022 |  | 2021
Cash and cash equivalents | $ | 257,174 |  |  | $ | 232,131 |  |  | $ | 917,534 |
Restricted cash | 59,064 |  |  | 36,246 |  |  | 18,350 |
Restricted cash - long-term: |  |  |  |  |
Other assets, net | — |  |  | 632 |  |  | 832 |
Total cash, cash equivalents, and restricted cash | $ | 316,238 |  |  | $ | 269,009 |  |  | $ | 936,716 |
Schedule of Description of Recent Accounting Pronouncements and Analysis of the Effects on the Financial Statements | The following table provides a brief description of recently adopted accounting pronouncements and our analysis of the effects on our financial statements:
Standard | Description | Date of Adoption | Effect on the Financial Statements or Other Significant Matters
Recently Adopted Accounting Pronouncements
ASU No. 2020-06, Debt with conversion and other options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s own equity (subtopic 815-40): Accounting for Convertible Instruments and Contracts In An Entity’s Own Equity | This ASU reduces the complexity of accounting for convertible debt and other equity-linked instruments by reducing the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models results in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. This update is effective for annual and interim periods beginning after December 15, 2021. | October 1, 2022 | We adopted this ASU, as required, during the first quarter of fiscal year 2023. The adoption did not have a material effect on our Consolidated Financial Statements and disclosures.
ASU No. 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions | The amendments in this update clarify that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value (i.e., the entity would not apply a discount related to the contractual sale restriction). Furthermore, an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. The following disclosures for equity securities subject to contractual sale restrictions will be required: (1) the fair value of the equity securities subject to contractual sale restrictions reflected in the balance sheet, (2) the nature and remaining duration of the restriction(s), and (3) the circumstances that could cause a lapse in the restriction(s). This update is effective for annual and interim periods beginning after December 15, 2023. | October 1, 2022 | We early adopted this ASU during the first quarter of fiscal year 2023. The adoption did not have a material effect on our Consolidated Financial Statements and disclosures.

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