GOODWILL AND INTANGIBLE ASSETS

12 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETSThe Company held a total of $309.5 million of goodwill at September 30, 2023. The recorded goodwill is a result of multiple business combinations that occurred from 2015 to 2018. There have been no changes to the carrying amount of goodwill during the fiscal years ended September 30, 2023 and 2022.

The changes in the carrying amount of the Company's intangible assets were as follows:


(Dollars in thousands)	Trademark(1)		Non-Compete		Customer Relationships(2)		All Others(3)		Total
At September 30, 2022	$	8,605	$	—	$	12,395	$	4,691	$	25,691

Amortization during the period	(1,128)		—		(3,285)		(558)		(4,971)

At September 30, 2023	$	7,477	$	—	$	9,110	$	4,133	$	20,720

Gross carrying amount	$	14,314	$	301	$	77,578	$	7,796	$	99,989
Accumulated amortization	(6,837)		(301)		(57,550)		(3,445)		(68,133)
Accumulated impairment	—		—		(10,918)		(218)		(11,136)
At September 30, 2023	$	7,477	$	—	$	9,110	$	4,133	$	20,720

At September 30, 2021	$	9,823	$	40	$	17,868	$	5,417	$	33,148
Acquisitions during the period	—		—		—		1		1
Amortization during the period	(1,218)		(40)		(4,803)		(524)		(6,585)
Write-offs and disposals during the period	—		—		(670)		(203)		(873)
At September 30, 2022	$	8,605	$	—	$	12,395	$	4,691	$	25,691

Gross carrying amount	$	14,624	$	2,481	$	82,088	$	9,940	$	109,133
Accumulated amortization	(6,019)		(2,481)		(58,775)		(5,031)		(72,306)
Accumulated impairment	—		—		(10,918)		(218)		(11,136)
At September 30, 2022	$	8,605	$	—	$	12,395	$	4,691	$	25,691

(1) Book amortization period of 5-15 years. Amortized using the straight line and accelerated methods.

(2) Book amortization period of 10-30 years. Amortized using the accelerated method.

(3) 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 subsequent fiscal years at September 30, 2023 was as follows:


(Dollars in thousands)
2024	$	4,116
2025	3,554
2026	3,208
2027	2,562
2028	2,251
Thereafter	5,029
Total anticipated intangible amortization	$	20,720

There was a no impairment to intangible assets for the fiscal year ended September 30, 2023 and $0.7 million impairment for the fiscal year ended September 30, 2022. Intangible impairment expense is recorded within the impairment expense line of the Consolidated Statements of Operations.