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ACQUISITIONS (Tables) | 6 Months Ended
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Mar. 31, 2019
Business Combinations [Abstract] |
Schedule of Purchase Price to Net Assets | The following table summarizes the allocation of the purchase price to net assets of Crestmark as of the August 1, 2018 acquisition date.
(Dollars in Thousands) | Estimated fair value as previously reported(a) |  | Measurement period adjustments |  | Fair value as adjusted
Rental Equipment | $ | 98,977 |  |  | $ | (3,355 | ) |  | $ | 95,622 |
Intangible assets | 28,253 |  |  | (117 | ) |  | 28,136 |
Goodwill | 204,547 |  |  | 4,194 |  |  | 208,742 |
Accrued expenses and other liabilities | 88,301 |  |  | 723 |  |  | 89,024 |
Net other assets | 55,464 |  |  | — |  |  | 55,464 |
Noncontrolling interest | 3,167 |  |  | — |  |  | 3,167 |
Purchase price | 295,773 |  |  | — |  |  | 295,773 |
(a) As previously reported in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2018
Schedule of Business Acquisitions, by Acquisition | The table below reflects the net impact of the foregoing DC Solar matters, based upon the Company's present understanding of the relevant facts and circumstances, to the Company's financial statements at March 31, 2019 and for the three months ended March 31, 2019.
|  | Increase (Decrease)
Balance Sheet: | (Dollars in Thousands)
| Operating lease equipment | $ | (12,589 | )
| Goodwill | 1,968 |
| Other assets | (394 | )
| Liabilities | (4,461 | )
| Total balance sheet impact | $ | (6,554 | )
| Regulatory capital impact | $ | (8,522 | )
|  | Income (Expense)
Income Statement: |
| Rental income | $ | 1,633 |
| Other income | 315 |
| Impairment | (9,549 | )
| Income tax benefit | 1,047 |
| Impact to net income | $ | (6,554 | )

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- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1486-128463 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4845-128472 + Details
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