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GOODWILL AND INTANGIBLE ASSETS (Tables) | 3 Months Ended
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Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract] |
Summary of Amortizable Intangible Assets | As part of each business combination, the Company also recognized the following amortizable intangible assets:
AFS/IBEX |  |  |  |  |  |  |  |  |
Intangible | Amount Upon Acquisition |  | Accumulated Amortization |  | Balance at December 31, 2016 |  | Book Amortization Period (Years) |  | Method
Trademark | $ | 540 |  |  | (75 | ) |  | 465 |  |  | 15 |  | Straight Line
Non-Compete | 260 |  |  | (181 | ) |  | 79 |  |  | 3 |  | Straight Line
Customer Relationships | 7,240 |  |  | (2,543 | ) |  | 4,697 |  |  | 30 |  | Accelerated
Technology/Other | 173 |  |  | (105 | ) |  | 68 |  |  | Varied |  | Straight Line
Total | $ | 8,213 |  |  | (2,904 | ) |  | 5,309 |  |  |  |  |
Refund Advantage |  |  |  |  |  |  |  |  |
Intangible | Amount Upon Acquisition |  | Accumulated Amortization |  | Balance at December 31, 2016 |  | Book Amortization Period (Years) |  | Method
Trademark | $ | 4,950 |  |  | (343 | ) |  | 4,607 |  |  | 15 |  | Accelerated
Non-Compete | 40 |  |  | (18 | ) |  | 22 |  |  | 3 |  | Straight Line
Customer Relationships | 18,800 |  |  | (3,789 | ) |  | 15,011 |  |  | 12 to 20 |  | Accelerated
Technology/Other | 329 |  |  | (90 | ) |  | 239 |  |  | Varied |  | Straight Line
Total | $ | 24,119 |  |  | (4,240 | ) |  | 19,879 |  |  |  |  |
EPS |  |  |  |  |  |  |  |  |
Intangible | Amount Upon Acquisition |  | Accumulated Amortization |  | Balance at December 31, 2016 |  | Book Amortization Period (Years) |  | Method
Trademark | $ | 5,190 |  |  | (39 | ) |  | 5,151 |  |  | 15 |  | Accelerated
Non-Compete | 1,630 |  |  | (55 | ) |  | 1,575 |  |  | Varied |  | Straight Line
Customer Relationships | 10,110 |  |  | (311 | ) |  | 9,799 |  |  | 20 |  | Accelerated
Technology/Other | 1,000 |  |  | (55 | ) |  | 945 |  |  | 3 |  | Straight Line
Total | $ | 17,930 |  |  | (460 | ) |  | 17,470 |  |  |  |  |
SCS |  |  |  |  |  |  |  |  |
Intangible | Amount Upon Acquisition |  | Accumulated Amortization |  | Balance at December 31, 2016 |  | Book Amortization Period (Years) |  | Method
Trademark | $ | 290 |  |  | (4 | ) |  | 286 |  |  | 5 |  | Accelerated
Non-Compete | 580 |  |  | (6 | ) |  | 574 |  |  | Varied |  | Straight Line
Customer Relationships | 22,120 |  |  | — |  |  | 22,120 |  |  | Varied |  | Accelerated
Technology/Other | 5,100 |  |  | (14 | ) |  | 5,086 |  |  | 15 |  | Straight Line
Total | $ | 28,090 |  |  | (24 | ) |  | 28,066 |  |  |  |  |
Other |  |  |  |  |  |  |  |  |
Intangible | Total Accumulated Costs, Net (1) |  | Accumulated Amortization |  | Balance at December 31, 2016 |  | Book Amortization Period (Years) |  | Method
Technology/Other | $ | 3,110 |  |  | (362 | ) |  | 2,748 |  |  | Varied |  | Straight Line
Total | $ | 3,110 |  |  | (362 | ) |  | 2,748 |  |  |  |  |
(1) Net of Patents write-offs, to date, totaling, $378K.
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, 2016 and 2015 were as follows:
| 2016 |  | 2015
| (Dollars in Thousands)
Goodwill |  |  |
Balance as of September 30, | $ | 36,928 |  |  | $ | 36,928 |
Acquisitions during the period | 61,970 |  |  | — |
Write-offs during the period | — |  |  | — |
Balance as of December 31, | $ | 98,898 |  |  | $ | 36,928 |
| Trademark |  | Non-Compete |  | Customer Relationships |  | All Others |  | Total
Intangibles |
Balance as of September 30, 2016 | $ | 5,149 |  |  | $ | 127 |  |  | $ | 20,590 |  |  | $ | 3,055 |  |  | $ | 28,921 |
Acquisitions during the period | 5,480 |  |  | 2,210 |  |  | 32,230 |  |  | 6,156 |  |  | 46,076 |
Amortization during the period | (120 | ) |  | (86 | ) |  | (1,193 | ) |  | (126 | ) |  | (1,525 | )
Write-offs during the period | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance as of December 31, 2016 | $ | 10,509 |  |  | $ | 2,251 |  |  | $ | 51,627 |  |  | $ | 9,085 |  |  | $ | 73,472 |
| 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 |

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