XML 51 R34.htm IDEA: XBRL DOCUMENT v3.21.2

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

			Year Ended September 30,
			2021						2020						2019
Federal:
Current			$	2					$	(39)					$	(1,330)
Deferred			11,678						9,317						5,908
State:
Current			4,505						3,657						2,312
Deferred			46						(4,195)						(227)
Total provision for income taxes			$	16,231					$	8,740					$	6,663

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

			Year Ended September 30,
			2021						2020						2019
Provision at the federal statutory rate			$	17,830					$	10,352					$	8,430
Increase resulting from:
Non-deductible expenses			658						1,974						1,277
State income taxes, net of federal deduction			3,876						2,662						2,009
Other			—						261						—
Decrease resulting from:
Share-based compensation			(715)						(75)						(556)
Change in valuation allowance			(118)						(3,334)						(83)
Contingent tax liabilities			(2,898)						(1,313)						(3,967)
Component 2 goodwill utilization			(2,241)						(1,787)						(144)
Other			(161)						—						(303)
Total provision for income taxes			$	16,231					$	8,740					$	6,663

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

			Year Ended September 30,
			2021						2020
Deferred income tax assets:
Allowance for credit losses			$	541					$	592
Accrued expenses			17,134						14,619
Net operating loss carryforward			6,445						22,623
Various reserves			1,285						1,764
Equity losses in affiliate			210						210
Share-based compensation			1,079						897
Capital loss carryforward			1						74
Lease asset			9,634						7,681
Other			2,914						2,444
Subtotal			39,243						50,904
Less valuation allowance			592						710
Total deferred income tax assets			38,651						50,194
Deferred income tax liabilities:
Property and equipment			509						517
Intangible assets			8,765						7,926
Lease liability			9,615						7,677
Other			753						271
Total deferred income tax liabilities			19,642						16,391
Net deferred income tax assets			$	19,009					$	33,803

Summary of Income Tax Contingencies [Table Text Block]

			Year Ended September 30,
			2021						2020
Balance at beginning of period			$	24,861					$	26,294
Additions for position related to current year			59						111
Additions for positions of prior years			20						29
Reduction resulting from the lapse of the applicable statutes of limitations			3,061						1,573
Balance at end of period			$	21,879					$	24,861

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-URI http://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319

+ Details

Name:	us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration