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GOODWILL AND INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract] |
Summary of Amortizable Intangible Assets | As part of the each business combination, the Company also recognized the following amortizable intangible assets: AFS/IBEX:
Intangible | Amount Upon Acquisition |  | Accumulated Amortization |  | Balance at September 30, 2016 |  | Book Amortization Period (Years) |  | Method
Trademark | $ | 540 |  |  | $ | (66 | ) |  | $ | 474 |  |  | 15 |  | Straight Line
Non-Compete | 260 |  |  | (159 | ) |  | 101 |  |  | 3 |  | Straight Line
Customer Relationships | 7,240 |  |  | (2,296 | ) |  | 4,944 |  |  | 30 |  | Accelerated
Other | 173 |  |  | (92 | ) |  | 81 |  |  | Varied |  | Straight Line
Total | $ | 8,213 |  |  | $ | (2,613 | ) |  | $ | 5,600 |  |  |  |  |
Refund Advantage:
Intangible | Amount Upon Acquisition |  | Accumulated Amortization |  | Balance at September 30, 2016 |  | Book Amortization Period (Years) |  | Method
Trademark | $ | 4,950 |  |  | $ | (275 | ) |  | $ | 4,675 |  |  | 15 |  | Accelerated
Non-Compete | 40 |  |  | (14 | ) |  | 26 |  |  | 3 |  | Straight Line
Customer Relationships | 18,800 |  |  | (3,154 | ) |  | 15,646 |  |  | 12 to 20 |  | Accelerated
Other | 329 |  |  | (73 | ) |  | 256 |  |  | Varied |  | Straight Line
Total | $ | 24,119 |  |  | $ | (3,516 | ) |  | $ | 20,603 |  |  |  |  |
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 years ended September 30, 2016 and 2015 are as follows:
| September 30,
| 2016 |  | 2015
| (Dollars in Thousands)
Goodwill |
Beginning balance | $ | 36,928 |  |  | $ | — |
Acquisitions during the period | — |  |  | 36,928 |
Write-offs during the period | — |  |  | — |
Ending balance | $ | 36,928 |  |  | $ | 36,928 |
The Company completed an annual goodwill impairment test for the fiscal year ended September 30, 2016. Based on the results of the qualitative analysis, it was identified that it was more likely than not the fair value of the goodwill recorded exceeded the current carrying value. The Company concluded quantitative analysis was not required and no impairment existed.
| Trademark |  | Non-Compete |  | Customer Relationships |  | All Others |  | Total
Intangibles |
Balance as of September 30, 2015 | $ | 5,439 |  |  | $ | 227 |  |  | $ | 24,811 |  |  | $ | 3,100 |  |  | $ | 33,577 |
Acquisitions during the period | — |  |  | — |  |  | — |  |  | 172 |  |  | 172 |
Amortization during the period | (290 | ) |  | (100 | ) |  | (4,221 | ) |  | (217 | ) |  | (4,828 | )
Write-offs during the period | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance as of September 30, 2016 | $ | 5,149 |  |  | $ | 127 |  |  | $ | 20,590 |  |  | $ | 3,055 |  |  | $ | 28,921 |
| Trademark |  | Non-Compete |  | Customer Relationships |  | All Others |  | Total
Intangibles |
Balance as of September 30, 2014 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,588 |  |  | $ | 2,588 |
Acquisitions during the period | 5,490 |  |  | 300 |  |  | 26,040 |  |  | 855 |  |  | 32,685 |
Amortization during the period | (51 | ) |  | (73 | ) |  | (1,229 | ) |  | (282 | ) |  | (1,635 | )
Write-offs during the period | — |  |  | — |  |  | — |  |  | (61 | ) |  | (61 | )
Balance as of September 30, 2015 | $ | 5,439 |  |  | $ | 227 |  |  | $ | 24,811 |  |  | $ | 3,100 |  |  | $ | 33,577 |
Anticipated Future Amortization of Intangibles | The anticipated future amortization of intangibles is as follows:
| September 30,
| (Dollars in Thousands)
2017 | $ | 4,128 |
2018 | 3,529 |
2019 | 3,013 |
2020 | 2,610 |
2021 | 2,271 |
Thereafter | 13,370 |
Total anticipated intangible amortization | $ | 28,921 |

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