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GOODWILL AND INTANGIBLE ASSETS | 6 Months Ended
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Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL AND INTANGIBLE ASSETS | GOODWILL AND INTANGIBLE ASSETS The Company held a total of $309.5 million of goodwill at March 31, 2021. The recorded goodwill is a result of multiple business combinations that have been consummated since fiscal year 2015, with the most recent being the merger with Crestmark pursuant to the Crestmark Acquisition that closed on August 1, 2018. Goodwill is assessed for impairment at least annually or more often if conditions indicate a possible impairment. The assessment is done at a reporting unit level, which is one level below the operating segments. There have been no changes to the carrying amount of goodwill during the six months ended March 31, 2021. The changes in the carrying amount of the Company’s intangible assets for the six months ended March 31, 2021 and 2020 were as follows:
(Dollars in Thousands) | Trademark(1) |  | Non-Compete(2) |  | Customer Relationships(3) |  | All Others(4) |  | Total
Balance as of September 30, 2020 | $ | 10,901 |  |  | $ | 422 |  |  | $ | 24,333 |  |  | $ | 6,036 |  |  | $ | 41,692 |
Acquisitions during the period | — |  |  | — |  |  | — |  |  | 5 |  |  | 5 |
Amortization during the period | (544) |  |  | (191) |  |  | (3,716) |  |  | (319) |  |  | (4,770) |
Write-offs during the period | — |  |  | — |  |  | — |  |  | (24) |  |  | (24) |
Balance as of March 31, 2021 | $ | 10,357 |  |  | $ | 231 |  |  | $ | 20,617 |  |  | $ | 5,698 |  |  | $ | 36,903 |
Gross carrying amount | $ | 14,624 |  |  | $ | 2,481 |  |  | $ | 82,088 |  |  | $ | 10,123 |  |  | $ | 109,316 |
Accumulated amortization | (4,267) |  |  | (2,250) |  |  | (51,223) |  |  | (4,207) |  |  | (61,947) |
Accumulated impairment | — |  |  | — |  |  | (10,248) |  |  | (218) |  |  | (10,466) |
Balance as of March 31, 2021 | $ | 10,357 |  |  | $ | 231 |  |  | $ | 20,617 |  |  | $ | 5,698 |  |  | $ | 36,903 |
(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
Balance as of September 30, 2019 | $ | 11,959 |  |  | $ | 827 |  |  | $ | 33,207 |  |  | $ | 6,817 |  |  | $ | 52,810 |
Acquisitions during the period | — |  |  | — |  |  | — |  |  | 33 |  |  | 33 |
Amortization during the period | (528) |  |  | (212) |  |  | (4,997) |  |  | (340) |  |  | (6,077) |
Balance as of March 31, 2020 | $ | 11,431 |  |  | $ | 615 |  |  | $ | 28,210 |  |  | $ | 6,510 |  |  | $ | 46,766 |
Gross carrying amount | $ | 14,624 |  |  | $ | 2,480 |  |  | $ | 82,088 |  |  | $ | 10,736 |  |  | $ | 109,928 |
Accumulated amortization | (3,193) |  |  | (1,865) |  |  | (43,630) |  |  | (3,567) |  |  | (52,255) |
Accumulated impairment | — |  |  | — |  |  | (10,248) |  |  | (659) |  |  | (10,907) |
Balance as of March 31, 2020 | $ | 11,431 |  |  | $ | 615 |  |  | $ | 28,210 |  |  | $ | 6,510 |  |  | $ | 46,766 |
(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. 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 six months of fiscal 2021 and subsequent fiscal years was as follows:
(Dollars in Thousands) | March 31, 2021
Remaining in 2021 | $ | 3,775 |
2022 | 6,419 |
2023 | 5,101 |
2024 | 4,383 |
2025 | 3,827 |
2026 | 3,253 |
Thereafter | 10,145 |
Total anticipated intangible amortization | $ | 36,903 |
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 six months ended March 31, 2021 and 2020.

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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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