XML 34 R22.htm IDEA: XBRL DOCUMENT
v3.23.1

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables) | 6 Months Ended
--- | ---
Mar. 31, 2023
GOODWILL AND OTHER INTANGIBLE ASSETS |
Schedule of intangible assets gross carrying amounts and accumulated amortization | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | March 31, |  | September 30,
(Dollars in thousands) |  | 2023 |  | 2022
Goodwill | ​ | $ | 505,194 |  | 492,709
​ | ​ |  | ​ | ​ | ​
Intangible assets with determinable lives: | ​ |  | ​ | ​ | ​
Patents | ​ |  | ​ | ​ | ​
Gross carrying amount | ​ | $ | 2,425 | ​ | 2,353
Less: accumulated amortization | ​ |  | 1,154 | ​ | 1,091
Net | ​ | $ | 1,271 | ​ | 1,262
​ | ​ |  | ​ | ​ | ​
Capitalized software | ​ |  | ​ | ​ | ​
Gross carrying amount | ​ | $ | 115,191 | ​ | 106,583
Less: accumulated amortization | ​ |  | 74,787 | ​ | 70,476
Net | ​ | $ | 40,404 | ​ | 36,107
​ | ​ |  | ​ | ​ | ​
Customer relationships | ​ |  | ​ | ​ | ​
Gross carrying amount | ​ | $ | 298,005 | ​ | 287,447
Less: accumulated amortization | ​ |  | 105,013 | ​ | 96,921
Net | ​ | $ | 192,992 | ​ | 190,526
​ | ​ |  | ​ | ​ | ​
Other | ​ |  | ​ | ​ | ​
Gross carrying amount | ​ | $ | 14,298 | ​ | 13,985
Less: accumulated amortization | ​ |  | 8,779 | ​ | 7,440
Net | ​ | $ | 5,519 | ​ | 6,545
Intangible assets with indefinite lives: | ​ |  | ​ | ​ | ​
Trade names | ​ | $ | 161,531 | ​ | 160,024
​
Schedule of carrying amount of goodwill attributable to each business segment | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Aerospace | ​ | ​
(Dollars in millions) |  | USG |  | Test |  | & Defense |  | Total
Balance as of September 30, 2022 | ​ | $ | 348.7 |  | ​ | 34.0 |  | 110.0 |  | 492.7
Acquisition activity and adjustments | ​ | ​ | — | ​ | ​ | — | ​ | 5.7 | ​ | 5.7
Foreign currency translation | ​ | ​ | 6.8 | ​ | ​ | — | ​ | — | ​ | 6.8
Balance as of March 31, 2023 | ​ | $ | 355.5 | ​ | ​ | 34.0 | ​ | 115.7 | ​ | 505.2

X
- References No definition available. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (g) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1A -URI https://asc.fasb.org/extlink&oid=121556970&loc=SL108378252-109267 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267 Reference 11: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 55 -Paragraph 24 -URI https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268 Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration