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GOODWILL AND INTANGIBLE ASSETS (Tables) | 9 Months Ended
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Jun. 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 |  | 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 |  |  | 30 |  | 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 nine months ended June 30, 2016 and 2015 are as follows:
| June 30,
| 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 June 30 | $ | 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 | — |  |  | — |  |  | — |  |  | 155 |  |  | 155 |
Amortization during the period | (216 | ) |  | (75 | ) |  | (3,191 | ) |  | (162 | ) |  | (3,644 | )
Write-offs during the period | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance as of June 30, 2016 | $ | 5,223 |  |  | $ | 152 |  |  | $ | 21,620 |  |  | $ | 3,093 |  |  | $ | 30,088 |
| 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 |  |  | 468 |  |  | 8,508 |
Amortization during the period | (21 | ) |  | (51 | ) |  | (689 | ) |  | (198 | ) |  | (959 | )
Write-offs during the period | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance as of June 30, 2015 | $ | 519 |  |  | $ | 209 |  |  | $ | 6,551 |  |  | $ | 2,858 |  |  | $ | 10,137 |

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