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ACQUISITIONS (Tables)

6 Months Ended

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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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.

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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.

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