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Investments | 6 Months Ended
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Mar. 31, 2021
Held To Maturity Securities Classified [Abstract] |
Investments | NOTE 4. INVESTMENTS Investments at March 31, 2021 primarily consisted of corporate bonds that have maturities of less than 36 months and marketable equity securities. The Company’s corporate bonds consist of both short-term and long-term bonds and are classified as “held-to-maturity” on the Company’s Consolidated Balance Sheets. The Company’s marketable equity securities consist of mutual funds that primarily invest in U.S. government bonds, U.S. government agency bonds, corporate bonds and other asset-backed debt securities. Dividends from these funds are automatically reinvested. The Company may also invest excess cash balances in certificates of deposits, money market accounts, government-sponsored enterprise securities, corporate bonds and/or commercial paper. The Company accounts for its held to maturity investments in accordance with FASB ASC 320, Investments – Debt and Equity Securities and its marketable equity securities in accordance with ASC 321, Investments – Equity Securities. The following tables summarize the Company’s short-term and long-term investments and marketable securities as of March 31, 2021 and September 30, 2020 by measurement category.
Held to Maturity |  | As of March 31, 2021 |
|  | (In thousands) |
|  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value |
Commercial notes (due within one year) |  | $ | 79,148 |  |  | $ | 887 |  |  | $ | - |  |  | $ | 80,035 |
Commercial notes (due within one through three years) |  | $ | 97,490 |  |  | $ | 2,655 |  |  | $ | (66 | ) |  | $ | 100,079 |
Total |  | $ | 176,638 |  |  | $ | 3,542 |  |  | $ | (66 | ) |  | $ | 180,114 |
|  | As of September 30, 2020 |
|  | (In thousands) |
|  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value |
Commercial notes (due within one year) |  | $ | 86,890 |  |  | $ | 1,590 |  |  | $ | - |  |  | $ | 88,480 |
Commercial notes (due within one through three years) |  | $ | 137,487 |  |  | $ | 4,573 |  |  | $ | (79 | ) |  | $ | 141,981 |
Total |  | $ | 224,377 |  |  | $ | 6,163 |  |  | $ | (79 | ) |  | $ | 230,461 |
Fair Value |  | As of March 31, 2021 |
|  | (In thousands) |
|  | Cost |  |  | Realized Gains/(Losses) |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value |
Marketable securities |  | $ | 125,000 |  |  | $ | 1,079 |  |  | $ | 205 |  |  | $ | (491 | ) |  | $ | 125,793 |
Total |  | $ | 125,000 |  |  | $ | 1,079 |  |  | $ | 205 |  |  | $ | (491 | ) |  | $ | 125,793 |
|  | As of September 30, 2020 |
|  | (In thousands) |
|  | Cost |  |  | Realized Gains/(Losses) |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value |
Marketable securities |  | $ | 85,000 |  |  | $ | 95 |  |  | $ | - |  |  | $ | (75 | ) |  | $ | 85,020 |
Total |  | $ | 85,000 |  |  | $ | 95 |  |  | $ | - |  |  | $ | (75 | ) |  | $ | 85,020 |
Realized gains for marketable securities recorded at fair value consist of dividends received and re-invested into the associated fund.

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- Definition The entire disclosure for investments in certain debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -URI http://asc.fasb.org/subtopic&trid=2209399 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 320 -URI http://asc.fasb.org/subtopic&trid=2324412 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -URI http://asc.fasb.org/topic&trid=2196928 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 940 -SubTopic 320 -URI http://asc.fasb.org/subtopic&trid=2176304 + Details
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