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GOODWILL AND INTANGIBLE ASSETS (Tables) | 3 Months Ended
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Dec. 31, 2014
GOODWILL AND INTANGIBLE ASSETS [Abstract] |
Summary of Amortizable Intangible Assets | Meta Financial recognized the following amortizable intangible assets:
December 31, 2014
Intangible |  | Amount |  |  | Book Amortization Period |  | Method
Trademark |  | $ | 540 |  |  |  | 15 |  | Straight Line
Non-Compete |  | $ | 260 |  |  |  | 3 |  | Straight Line
Customer Relationships |  | $ | 7,240 |  |  |  | 30 |  | Accelerated
Other |  | $ | 173 |  |  | Varied |  | Straight Line
Changes in Carrying Amount of Goodwill and Intangible Assets | The changes in the carrying amount of the Company’s goodwill and intangible assets for the three months ended December 31, 2014 and 2013 are as follows:
|  | Specialty |  |  | Specialty |  |  | Meta Payment |  |  | Meta Payment |  |  |  |
|  | Finance |  |  | Finance |  |  | Systems® |  |  | Systems® |  |  |  |
|  | Goodwill |  |  | Intangibles |  |  | Patents |  |  | Other |  |  | Total |
|  | (Dollars in Thousands) |
Balance as of September 30, 2014 |  | $ | - |  |  | $ | - |  |  | $ | 2,588 |  |  | $ | - |  |  | $ | 2,588 |
Acquisitions during the period |  |  | 11,578 |  |  |  | 8,213 |  |  |  | - |  |  |  | - |  |  |  | 19,791 |
Patent costs capitalized during the period |  |  | - |  |  |  | - |  |  |  | 44 |  |  |  | - |  |  |  | 44 |
Amortization during the period |  |  | - |  |  |  | (113 | ) |  |  | (23 | ) |  |  | - |  |  |  | (136 | )
Balance as of December 31, 2014 |  | $ | 11,578 |  |  | $ | 8,100 |  |  | $ | 2,609 |  |  | $ | - |  |  | $ | 22,287 |
|  | Specialty Finance Goodwill |  |  | Specialty Finance Intangibles |  |  | Meta Payment Systems® Patents |  |  | Meta Payment Systems® Other |  |  | Total |
|  | (Dollars in Thousands) |
Balance as of September 30, 2013 |  | $ | - |  |  | $ | - |  |  | $ | 2,339 |  |  | $ | - |  |  | $ | 2,339 |
Patents costs capitalized during the period |  |  | - |  |  |  | - |  |  | $ | 99 |  |  |  | - |  |  |  | 99 |
Amortization during the period |  |  | - |  |  |  | - |  |  | $ | (16 | ) |  |  | - |  |  |  | (16 | )
Balance as of December 31, 2013 |  | $ | - |  |  | $ | - |  |  | $ | 2,422 |  |  | $ | - |  |  | $ | 2,422 |
The Company tests intangible assets for impairment at least annually or more often if conditions indicate a possible impairment. There was no impairment to intangible assets during the three months ended December 31, 2014 and 2013.

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- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 + Details
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