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GOODWILL AND INTANGIBLE ASSETS (Tables)

6 Months Ended

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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- References

No definition available.

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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

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- Definition

Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267

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