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GOODWILL AND INTANGIBLE ASSETS | 9 Months Ended
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Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL AND INTANGIBLE ASSETS | GOODWILL AND INTANGIBLE ASSETS The Company held a total of $98.7 million of goodwill as of June 30, 2018. The recorded goodwill was due to two separate business combinations during fiscal 2015 and two separate business combinations during the first quarter of fiscal 2017. The fiscal 2015 business combinations included $11.6 million of goodwill in connection with the purchase of substantially all of the commercial loan portfolio and related assets of AFS/IBEX on December 2, 2014 and $25.4 million of goodwill in connection with the purchase of substantially all of the assets and liabilities of Refund Advantage on September 8, 2015. The fiscal 2017 business combinations included $30.4 million of goodwill in connection with the purchase of substantially all of the assets of EPS Financial, LLC on November 1, 2016, and $31.4 million of goodwill in connection with the purchase of substantially all of the assets and specified liabilities of Specialty Consumer Services LP on December 14, 2016. The goodwill associated with these transactions is deductible for tax purposes. The changes in the carrying amount of the Company’s goodwill and intangible assets for the nine months ended June 30, 2018 and 2017 were as follows:
| 2018 |  | 2017
Nine Months Ended June 30, | (Dollars in Thousands)
Goodwill |  |  |
Beginning balance | $ | 98,723 |  |  | $ | 36,928 |
Acquisitions during the period | — |  |  | 61,795 |
Write-offs during the period | — |  |  | — |
Ending balance | $ | 98,723 |  |  | $ | 98,723 |
| Trademark(1) |  | Non-Compete(2) |  | Customer Relationships(3) |  | All Others(4) |  | Total
Intangibles |
Balance as of September 30, 2017 | $ | 10,051 |  |  | $ | 1,782 |  |  | $ | 31,707 |  |  | $ | 8,638 |  |  | $ | 52,178 |
Acquisitions during the period | — |  |  | — |  |  | — |  |  | 85 |  |  | 85 |
Amortization during the period | (477 | ) |  | (367 | ) |  | (4,548 | ) |  | (685 | ) |  | (6,077 | )
Write-offs during the period | — |  |  | — |  |  | — |  |  | (88 | ) |  | (88 | )
Balance as of June 30, 2018 | $ | 9,574 |  |  | $ | 1,415 |  |  | $ | 27,159 |  |  | $ | 7,950 |  |  | $ | 46,098 |
Gross carrying amount | $ | 10,990 |  |  | $ | 2,480 |  |  | $ | 57,810 |  |  | $ | 10,587 |  |  | $ | 81,867 |
Accumulated amortization | (1,416 | ) |  | (1,065 | ) |  | (20,403 | ) |  | (2,020 | ) |  | (24,904 | )
Accumulated impairment | — |  |  | — |  |  | (10,248 | ) |  | (617 | ) |  | (10,865 | )
Balance as of June 30, 2018 | $ | 9,574 |  |  | $ | 1,415 |  |  | $ | 27,159 |  |  | $ | 7,950 |  |  | $ | 46,098 |
(1) Book amortization period of 5-15 years. Amortized using the straight line and accelerated methods. (2) Book amortization period of 3-5 years. Amortized using the straight line method. (3) Book amortization period of 10-30 years. Amortized using the accelerated method. (4) Book amortization period of 3-20 years. Amortized using the straight line method.
| Trademark(1) |  | Non-Compete(2) |  | Customer Relationships(3) |  | All Others(4) |  | Total
Intangibles |
Balance as of September 30, 2016 | $ | 5,149 |  |  | $ | 127 |  |  | $ | 20,590 |  |  | $ | 3,055 |  |  | $ | 28,921 |
Acquisitions during the period | 5,500 |  |  | 2,180 |  |  | 31,770 |  |  | 6,922 |  |  | 46,372 |
Amortization during the period | (442 | ) |  | (371 | ) |  | (9,084 | ) |  | (598 | ) |  | (10,495 | )
Write-offs during the period | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance as of June 30, 2017 | $ | 10,207 |  |  | $ | 1,936 |  |  | $ | 43,276 |  |  | $ | 9,379 |  |  | $ | 64,798 |
Gross carrying amount | $ | 10,990 |  |  | $ | 2,480 |  |  | $ | 57,810 |  |  | $ | 10,478 |  |  | $ | 81,758 |
Accumulated amortization | (783 | ) |  | (544 | ) |  | (14,534 | ) |  | (1,099 | ) |  | (16,960 | )
Balance as of June 30, 2017 | $ | 10,207 |  |  | $ | 1,936 |  |  | $ | 43,276 |  |  | $ | 9,379 |  |  | $ | 64,798 |
(1) Book amortization period of 15 years. Amortized using the straight line and accelerated methods. (2) Book amortization period of 3 years. Amortized using the straight line method. (3) Book amortization period of 10-30 years. Amortized using the accelerated method. (4) Book amortization period of 3-20 years. Amortized using the straight line method. The estimated amortization expense of intangible assets assumes no activities, such as acquisitions, which would result in additional amortizable intangible assets. Estimated amortization expense of intangible assets in the remaining three months of fiscal 2018 and subsequent fiscal years is as follows:
| (Dollars in Thousands)
Remaining in 2018 | $ | 1,632 |
2019 | 7,151 |
2020 | 5,753 |
2021 | 5,184 |
2022 | 4,262 |
2023 | 3,624 |
Thereafter | 18,492 |
Total anticipated intangible amortization | $ | 46,098 |
The Company tests intangible assets for impairment at least annually or more often if conditions indicate a possible impairment. There were no impairments to intangible assets during the three and nine months ended June 30, 2018 or 2017. The annual goodwill impairment test for fiscal 2018 will be conducted at September 30, 2018.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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