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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES , RELATED RISKS AND UNCERTAINTIES (Tables) | 6 Months Ended
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Mar. 31, 2024
Accounting Policies [Abstract] |
Schedule of Cash and Cash Equivalents | Cash, cash equivalents, and restricted cash are reflected on the Unaudited Condensed Consolidated Balance Sheets as follows:
| March 31, |  | September 30,
(in thousands) | 2024 |  | 2023 |  | 2023 |  | 2022
Cash and cash equivalents | $ | 193,636 |  |  | $ | 159,672 |  |  | $ | 257,174 |  |  | $ | 232,131 |
Restricted cash | 68,547 |  |  | 53,231 |  |  | 59,064 |  |  | 36,246 |
Restricted cash - long-term: |  |  |  |  |  |  |
Other assets, net | — |  |  | — |  |  | — |  |  | 632 |
Total cash, cash equivalents, and restricted cash | $ | 262,183 |  |  | $ | 212,903 |  |  | $ | 316,238 |  |  | $ | 269,009 |
Schedule of Restricted Cash and Cash Equivalents | Cash, cash equivalents, and restricted cash are reflected on the Unaudited Condensed Consolidated Balance Sheets as follows:
| March 31, |  | September 30,
(in thousands) | 2024 |  | 2023 |  | 2023 |  | 2022
Cash and cash equivalents | $ | 193,636 |  |  | $ | 159,672 |  |  | $ | 257,174 |  |  | $ | 232,131 |
Restricted cash | 68,547 |  |  | 53,231 |  |  | 59,064 |  |  | 36,246 |
Restricted cash - long-term: |  |  |  |  |  |  |
Other assets, net | — |  |  | — |  |  | — |  |  | 632 |
Total cash, cash equivalents, and restricted cash | $ | 262,183 |  |  | $ | 212,903 |  |  | $ | 316,238 |  |  | $ | 269,009 |
Schedule of Description of Recent Accounting Pronouncements and Analysis of the Effects on the Financial Statements | The following table provides a brief description of recent 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
Standards that are not yet adopted as of March 31, 2024
ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures | This ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The amendments in this update enhance annual and interim disclosure requirements, determine significant segment expense, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment, and contain other disclosure requirements. This update is effective for annual periods beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. Early adoption of the amendments is permitted. Upon adoption, the amendments shall be applied retrospectively to all prior periods presented in the financial statements. | October 1, 2024 | We plan to adopt this ASU, as required, during fiscal year 2025. We are currently evaluating the impact of this ASU on our Consolidated Financial Statements and disclosures.
ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures | This ASU enhances income tax disclosure requirements. Under the ASU, public business entities must annually (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income or loss by the applicable statutory income tax rate). Specific categories that must be included in the reconciliation for each annual reporting period are specified in the amendment. This update is effective for annual periods beginning after December 15, 2024. Early adoption of the amendments is permitted. Upon adoption, the amendments shall be applied on a prospective basis. Retrospective application is permitted. | October 1, 2025 | We plan to adopt this ASU, as required, during fiscal year 2026. We are currently evaluating the impact of this ASU on our Consolidated Financial Statements and disclosures.

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