XML 49 R37.htm IDEA: XBRL DOCUMENT
v3.20.2

GOODWILL AND INTANGIBLE ASSETS (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Goodwill | The changes in the carrying amount of the Company’s goodwill and intangible assets for the nine months ended June 30, 2020 and 2019 were as follows:
(Dollars in Thousands) | Consumer |  | Commercial |  | Corporate Services/Other |  | Total
Goodwill |  |  |  |  |  |  |
September 30, 2019 | $ | 87,145 |  |  | $ | 222,360 |  |  | $ | — |  |  | $ | 309,505 |
Acquisitions | — |  |  | — |  |  | — |  |  | — |
Impairment | — |  |  | — |  |  | — |  |  | — |
June 30, 2020 | $ | 87,145 |  |  | $ | 222,360 |  |  | $ | — |  |  | $ | 309,505 |
September 30, 2018 | $ | 87,145 |  |  | $ | 216,125 |  |  | $ | — |  |  | $ | 303,270 |
Acquisitions | — |  |  | — |  |  | — |  |  | — |
Measurement Period Adjustments(1) | — |  |  | 4,671 |  |  | — |  |  | 4,671 |
Impairment | — |  |  | — |  |  | — |  |  | — |
June 30, 2019 | $ | 87,145 |  |  | $ | 220,796 |  |  | $ | — |  |  | $ | 307,941 |
(1) The Company recognized measurement period adjustments on provisional goodwill during the fiscal 2019 second quarter related to the Crestmark acquisition.
Schedule of Finite-Lived Intangible Assets |
(Dollars in Thousands) | Trademark(1) |  | Non-Compete(2) |  | Customer Relationships(3) |  | All Others(4) |  | Total
Intangible Assets |  |  |  |  |  |  |  |  |
Balance as of September 30, 2019 | $ | 11,959 |  |  | $ | 827 |  |  | $ | 33,207 |  |  | $ | 6,817 |  |  | $ | 52,810 |
Acquisitions during the period | — |  |  | — |  |  | — |  |  | 35 |  |  | 35 |
Amortization during the period | (793) |  |  | (310) |  |  | (7,112) |  |  | (499) |  |  | (8,714) |
Write-offs during the period | — |  |  | — |  |  | — |  |  | (157) |  |  | (157) |
Balance as of June 30, 2020 | $ | 11,166 |  |  | $ | 517 |  |  | $ | 26,095 |  |  | $ | 6,196 |  |  | $ | 43,974 |
Gross carrying amount | $ | 14,624 |  |  | $ | 2,480 |  |  | $ | 82,088 |  |  | $ | 10,112 |  |  | $ | 109,304 |
Accumulated amortization | (3,458) |  |  | (1,963) |  |  | (45,745) |  |  | (3,726) |  |  | (54,892) |
Accumulated impairment | — |  |  | — |  |  | (10,248) |  |  | (190) |  |  | (10,438) |
Balance as of June 30, 2020 | $ | 11,166 |  |  | $ | 517 |  |  | $ | 26,095 |  |  | $ | 6,196 |  |  | $ | 43,974 |
(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.
(Dollars in Thousands) | Trademark(1) |  | Non-Compete(2) |  | Customer Relationships(3) |  | All Others(4) |  | Total
Intangible Assets |  |  |  |  |  |  |  |  |
Balance as of September 30, 2018 | $ | 12,987 |  |  | $ | 1,297 |  |  | $ | 48,455 |  |  | $ | 7,980 |  |  | $ | 70,719 |
Acquisitions during the period | — |  |  | — |  |  | — |  |  | 100 |  |  | 100 |
Amortization during the period | (771) |  |  | (353) |  |  | (12,504) |  |  | (724) |  |  | (14,352) |
Write-offs during the period | — |  |  | — |  |  | — |  |  | (314) |  |  | (314) |
Balance as of June 30, 2019 | $ | 12,216 |  |  | $ | 944 |  |  | $ | 35,951 |  |  | $ | 7,042 |  |  | $ | 56,153 |
Gross carrying amount | $ | 14,624 |  |  | $ | 2,480 |  |  | $ | 82,088 |  |  | $ | 10,688 |  |  | $ | 109,880 |
Accumulated amortization | (2,408) |  |  | (1,536) |  |  | (35,889) |  |  | (2,987) |  |  | (42,820) |
Accumulated impairment | — |  |  | — |  |  | (10,248) |  |  | (659) |  |  | (10,907) |
Balance as of June 30, 2019 | $ | 12,216 |  |  | $ | 944 |  |  | $ | 35,951 |  |  | $ | 7,042 |  |  | $ | 56,153 |
(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.
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense | Estimated amortization expense of intangible assets in the remaining three months of fiscal 2020 and subsequent fiscal years at June 30, 2020 was as follows:
(Dollars in Thousands) |
Remaining in 2020 | $ | 2,283 |
2021 | 8,545 |
2022 | 6,419 |
2023 | 5,101 |
2024 | 4,383 |
2025 | 3,826 |
Thereafter | 13,417 |
Total anticipated intangible amortization | $ | 43,974 |

X
- References No definition available. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration