GOODWILL AND INTANGIBLE ASSETS (Tables)

3 Months Ended

Dec. 31, 2015

GOODWILL AND INTANGIBLE ASSETS [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		Book Amortization Period (Years)		Method

Trademark	$	540		15	Straight Line
Non-Compete	$	260		3	Straight Line
Customer Relationships	$	7,240		30	Accelerated
Other	$	173	Varied		Straight Line

Refund Advantage Intangible	Amount		Book Amortization Period (Years)		Method

Trademark	$	4,950		15	Accelerated
Non-Compete	$	40		3	Straight Line
Customer Relationships	$	18,800	12 to 20		Accelerated
Other	$	329	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, 2015 and 2014 are as follows:

	December 31,
	2015		2014
	(Dollars in Thousands)
Goodwill
Beginning Balance	$	36,928	$	-
Acquisitions during the period		-		11,578
Write-offs during the period		-		-
Ending Balance	$	36,928	$	11,578

	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		-			-			-			54			54
Amortization during the period		(72	)		(25	)		(1,064	)		(52	)		(1,213	)
Write-offs during the period		-			-			-			-			-
Balance as of December 31, 2015	$	5,367		$	202		$	23,747		$	3,102		$	32,418