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GOODWILL AND INTANGIBLE ASSETS (Tables) | 6 Months Ended
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Mar. 31, 2016
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 six months ended March 31, 2016 and 2015 are as follows:
|  | March 31, |
|  | 2016 |  |  | 2015 |
|  | (Dollars in Thousands) |
Goodwill |  |  |  |  |  |
Balance as of September 30 |  | $ | 36,928 |  |  | $ | - |
Acquisitions during the period |  |  | - |  |  |  | 11,578 |
Write-offs during the period |  |  | - |  |  |  | - |
Balance as of March 31 |  | $ | 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 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 123 |  |  |  | 123 |
Amortization during the period |  |  | (144 | ) |  |  | (50 | ) |  |  | (2,127 | ) |  |  | (107 | ) |  |  | (2,428 | )
Write-offs during the period |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Balance as of March 31, 2016 |  | $ | 5,295 |  |  | $ | 177 |  |  | $ | 22,684 |  |  | $ | 3,116 |  |  | $ | 31,272 |
|  | Trademark |  |  | Non-Compete |  |  | Customer Relationships |  |  | All Others |  |  | Total |
Intangibles |  |  |
Balance as of September 30, 2014 |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 2,588 |  |  | $ | 2,588 |
Acquisitions during the period |  |  | 540 |  |  |  | 260 |  |  |  | 7,240 |  |  |  | 394 |  |  |  | 8,434 |
Amortization during the period |  |  | (12 | ) |  |  | (29 | ) |  |  | (394 | ) |  |  | (120 | ) |  |  | (555 | )
Write-offs during the period |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Balance as of March 31, 2015 |  | $ | 528 |  |  | $ | 231 |  |  | $ | 6,846 |  |  | $ | 2,862 |  |  | $ | 10,467 |

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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 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 Reference 2: 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 + Details
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