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GOODWILL AND INTANGIBLE ASSETS (Tables)
 3 Months Ended
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