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GOODWILL AND INTANGIBLE ASSETS (Tables)

9 Months Ended

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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- 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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