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Goodwill and Intangible Assets | 12 Months Ended
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Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets Disclosure [Text Block] | 17. GOODWILL AND INTANGIBLE ASSETS Goodwill The following summarizes changes in the carrying value of goodwill by segment for the years ended September 30, 2021 and 2020:
| Communications |  | Residential |  | Infrastructure Solutions |  | Commercial & Industrial |  | Total
Balance at September 30, 2019 | $ | 2,816 |  |  | $ | 10,018 |  |  | $ | 30,812 |  |  | $ | 6,976 |  |  | $ | 50,622 |
Acquisitions (Note 19) | — |  |  | 6,201 |  |  | 3,916 |  |  | — |  |  | 10,117 |
Goodwill impairment | — |  |  | — |  |  | — |  |  | (6,976) |  |  | (6,976) |
Balance at September 30, 2020 | 2,816 |  |  | 16,219 |  |  | 34,728 |  |  | — |  |  | 53,763 |
Acquisitions (Note 19) | — |  |  | 35,151 |  |  | 3,481 |  |  | — |  |  | 38,632 |
Balance at September 30, 2021 | $ | 2,816 |  |  | $ | 51,370 |  |  | $ | 38,209 |  |  | $ | — |  |  | $ | 92,395 |
Based on the results of our annual goodwill impairment assessment at September 30, 2021, we concluded the fair value of each of our reporting units exceeded its book value, and therefore we recorded no impairment charges for the year ended September 30, 2021. In 2020, our Commercial & Industrial reporting unit experienced operating losses. Our performance was affected by the COVID-19 pandemic and other market factors which delayed the awarding of new projects, decreased demand for new construction in market sectors such as retail, office, and hospitality, and negatively impacted our revenue, profitability and backlog. As a result of this increasingly competitive and uncertain environment, and the financial performance of this reporting unit, we concluded in performing our annual goodwill impairment assessment as of September 30, 2020 that the fair value of our Commercial & Industrial reporting unit was less than its carrying amount, which resulted in the recognition of a non-cash goodwill impairment charge of $6,976 for the year ended September 30, 2020. Intangible Assets Intangible assets consist of the following:
|  |  |  |  | September 30, 2021
| Estimated Useful Lives (in Years) |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net
Trademarks/trade names | 5 | - | 20 |  | $ | 15,262 |  |  | $ | (2,891) |  |  | $ | 12,371 |
Technical library | 20 |  | 400 |  |  | (161) |  |  | 239 |
Customer relationships | 6 | - | 15 |  | 96,879 |  |  | (24,021) |  |  | 72,858 |
Non-competition arrangements | 5 |  | 40 |  |  | (25) |  |  | 15 |
Backlog and construction contracts | 1 |  | 4,957 |  |  | (4,821) |  |  | 136 |
Total |  |  | $ | 117,538 |  |  | $ | (31,919) |  |  | $ | 85,619 |
|  |  |  |  | September 30, 2020
| Estimated Useful Lives (in Years) |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net
Trademarks/trade names | 5 | - | 20 |  | $ | 7,754 |  |  | $ | (1,741) |  |  | $ | 6,013 |
Technical library | 20 |  | 400 |  |  | (141) |  |  | 259 |
Customer relationships | 6 | - | 15 |  | 46,449 |  |  | (14,900) |  |  | 31,549 |
Non-competition arrangements | 5 |  | 40 |  |  | (17) |  |  | 23 |
Backlog and construction contracts | 1 |  | 3,383 |  |  | (1,870) |  |  | 1,513 |
Total |  |  | $ | 58,026 |  |  | $ | (18,669) |  |  | $ | 39,357 |
For the years ended September 30, 2021, 2020, and 2019, amortization expense of intangible assets was $13,191, $6,424 and $3,950, respectively. Our estimated future amortization expense for years ending September 30 is as follows:
Year Ending September 30,
2022 | $ | 13,683 |
2023 | 13,153 |
2024 | 12,810 |
2025 | 12,370 |
2026 | 12,030 |
Thereafter | 21,573 |
Total | $ | 85,619 |

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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